https://www.taxtmi.com/caselaws?id=270156 The Tribunal allowed the appeal of the assessee for statistical purposes, emphasizing the importance of assessing a trust's objects for registration under the Income-tax Act, 1961. It highlighted the need to consider the trust's stage of development when evaluating registration applications, remitting the matter back to the Commissioner to make a decision based on merit and legal provisions rather than insisting on the submission of accounts for a specific period. en-us Fri, 04 Sep 2015 00:00:00 +0530 Tue, 29 Dec 2015 20:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270156 The Tribunal allowed the appeal of the assessee for statistical purposes, emphasizing the importance of assessing a trust's objects for registration under the Income-tax Act, 1961. It highlighted the need to consider the trust's stage of development when evaluating registration applications, remitting the matter back to the Commissioner to make a decision based on merit and legal provisions rather than insisting on the submission of accounts for a specific period. Case-Laws Income Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270156