https://www.taxtmi.com/caselaws?id=173336 The Appellate Tribunal ITAT Chennai ruled in favor of the assessee Trust in the case concerning the refusal of registration under sec.12AA of the I.T. Act based on charitable and religious activities, and rejection of registration due to non-commencement of activities. The Tribunal held that registration should not be denied based on having objects of both charitable and religious activities and that non-commencement of activities is not a valid reason to reject registration under sec.12AA. The Tribunal directed the DIT(E) to grant registration to the assessee Trust under sec.12AA of the Act, in line with the decisions of the High Courts and the law. en-us Wed, 20 Mar 2013 00:00:00 +0530 Mon, 14 Sep 2015 06:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173336 The Appellate Tribunal ITAT Chennai ruled in favor of the assessee Trust in the case concerning the refusal of registration under sec.12AA of the I.T. Act based on charitable and religious activities, and rejection of registration due to non-commencement of activities. The Tribunal held that registration should not be denied based on having objects of both charitable and religious activities and that non-commencement of activities is not a valid reason to reject registration under sec.12AA. The Tribunal directed the DIT(E) to grant registration to the assessee Trust under sec.12AA of the Act, in line with the decisions of the High Courts and the law. Case-Laws Income Tax Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173336