https://www.taxtmi.com/caselaws?id=261993 The court upheld the Income Tax Appellate Tribunal's decision directing registration of a society as a religious trust under Section 12A. It emphasized that assessing trust activities should occur post-registration, focusing on specified objects rather than income-generating activities during registration. The court clarified that genuineness verification is premature at the registration stage and highlighted the significance of specificity in trust objects for religious trust registration. The appeal was dismissed in favor of the assessee, with no costs awarded. en-us Fri, 03 Jul 2015 00:00:00 +0530 Fri, 28 Apr 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261993 The court upheld the Income Tax Appellate Tribunal's decision directing registration of a society as a religious trust under Section 12A. It emphasized that assessing trust activities should occur post-registration, focusing on specified objects rather than income-generating activities during registration. The court clarified that genuineness verification is premature at the registration stage and highlighted the significance of specificity in trust objects for religious trust registration. The appeal was dismissed in favor of the assessee, with no costs awarded. Case-Laws Income Tax Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261993