https://www.taxtmi.com/caselaws?id=177821 The Tribunal overturned the decision of the Director of Income-tax (Exemptions) (DIT(E)) to deny registration under Section 12AA of the Income Tax Act to the Trust. The Tribunal held that the commencement of activities is not a prerequisite for registration, citing relevant precedents. Consequently, the Tribunal directed the DIT(E) to grant registration under Section 12AA and approval under Section 80G to the Trust, emphasizing that only the charitable nature of the Trust's objects needs to be assessed for registration. en-us Wed, 19 Oct 2011 00:00:00 +0530 Fri, 22 Sep 2017 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177821 The Tribunal overturned the decision of the Director of Income-tax (Exemptions) (DIT(E)) to deny registration under Section 12AA of the Income Tax Act to the Trust. The Tribunal held that the commencement of activities is not a prerequisite for registration, citing relevant precedents. Consequently, the Tribunal directed the DIT(E) to grant registration under Section 12AA and approval under Section 80G to the Trust, emphasizing that only the charitable nature of the Trust's objects needs to be assessed for registration. Case-Laws Income Tax Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177821