https://www.taxtmi.com/caselaws?id=266830 The ITAT allowed the appeal of the assessee and directed the CIT(Exemption) to grant registration u/s 12AA of the Income Tax Act. The judgment emphasized that registration should focus on the genuineness of objects rather than ongoing activities, especially in the initial stages of a trust's establishment. It clarified that serving a specific community can still qualify as a charitable purpose as long as it benefits a section of the public. The ITAT found the judgments cited by the CIT(Exemptions) inapplicable to the current case. en-us Mon, 31 Aug 2015 00:00:00 +0530 Mon, 26 Oct 2015 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266830 The ITAT allowed the appeal of the assessee and directed the CIT(Exemption) to grant registration u/s 12AA of the Income Tax Act. The judgment emphasized that registration should focus on the genuineness of objects rather than ongoing activities, especially in the initial stages of a trust's establishment. It clarified that serving a specific community can still qualify as a charitable purpose as long as it benefits a section of the public. The ITAT found the judgments cited by the CIT(Exemptions) inapplicable to the current case. Case-Laws Income Tax Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266830