https://www.taxtmi.com/caselaws?id=265207 The Tribunal allowed the appeals, directing the CIT to grant registration under Section 12AA based on the amended trust deed, which demonstrated that the trust's objects were charitable and not restricted to a particular community. The Tribunal emphasized that the grant of registration is a step in the process for claiming exemption under Sections 11 to 13 of the Act, enabling the Assessing Officer to ensure compliance with the requirements for claiming exemption. en-us Fri, 04 Sep 2015 00:00:00 +0530 Thu, 08 Oct 2015 07:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265207 The Tribunal allowed the appeals, directing the CIT to grant registration under Section 12AA based on the amended trust deed, which demonstrated that the trust's objects were charitable and not restricted to a particular community. The Tribunal emphasized that the grant of registration is a step in the process for claiming exemption under Sections 11 to 13 of the Act, enabling the Assessing Officer to ensure compliance with the requirements for claiming exemption. Case-Laws Income Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265207