https://www.taxtmi.com/caselaws?id=267490 The Tribunal found that the CIT's rejection of the application for registration under Section 12AA of the Income Tax Act was unjustified. It emphasized that only the genuineness of the Trust's objects should be assessed at the registration stage, not its activities. The Tribunal directed the CIT to grant registration to the Trust, highlighting procedural lapses such as lack of proper opportunity to be heard and a specific show cause notice. The order dated 30.09.2014 was deemed barred by limitation, leading to the Tribunal's decision in favor of the Trust. en-us Thu, 29 Oct 2015 00:00:00 +0530 Sat, 07 Nov 2015 10:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267490 The Tribunal found that the CIT's rejection of the application for registration under Section 12AA of the Income Tax Act was unjustified. It emphasized that only the genuineness of the Trust's objects should be assessed at the registration stage, not its activities. The Tribunal directed the CIT to grant registration to the Trust, highlighting procedural lapses such as lack of proper opportunity to be heard and a specific show cause notice. The order dated 30.09.2014 was deemed barred by limitation, leading to the Tribunal's decision in favor of the Trust. Case-Laws Income Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267490