https://www.taxtmi.com/caselaws?id=272218 The court set aside the Commissioner's refusal to register a Trust under Section 12AA of the Income Tax Act, emphasizing that the examination of profit motive should not preclude registration if the Trust's primary purpose is charitable. The court directed the Commissioner to grant registration under Section 12A, highlighting that assessing activities and income should occur during the assessment phase, not at registration. The appeal was allowed, stressing a strict interpretation of taxing statutes and limiting the inquiry scope during registration. en-us Thu, 11 Feb 2016 00:00:00 +0530 Mon, 02 May 2016 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272218 The court set aside the Commissioner's refusal to register a Trust under Section 12AA of the Income Tax Act, emphasizing that the examination of profit motive should not preclude registration if the Trust's primary purpose is charitable. The court directed the Commissioner to grant registration under Section 12A, highlighting that assessing activities and income should occur during the assessment phase, not at registration. The appeal was allowed, stressing a strict interpretation of taxing statutes and limiting the inquiry scope during registration. Case-Laws Income Tax Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272218