https://www.taxtmi.com/caselaws?id=179955 The Tribunal allowed the assessee's appeal against the CIT-Hyderabad's rejection of applications for approval u/s 12A and 80G of the Act. Emphasizing that registration should focus on the charitable nature of the trust's objects, not the commencement of charitable activities, the Tribunal directed the DIT to reexamine the case. It clarified that the trust's commencement of business is not a prerequisite for approval, only the genuineness of its activities. The appeal was allowed for statistical purposes, with the assessee directed to demonstrate the genuineness of its activities. en-us Fri, 26 Mar 2010 00:00:00 +0530 Mon, 14 Mar 2016 11:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179955 The Tribunal allowed the assessee's appeal against the CIT-Hyderabad's rejection of applications for approval u/s 12A and 80G of the Act. Emphasizing that registration should focus on the charitable nature of the trust's objects, not the commencement of charitable activities, the Tribunal directed the DIT to reexamine the case. It clarified that the trust's commencement of business is not a prerequisite for approval, only the genuineness of its activities. The appeal was allowed for statistical purposes, with the assessee directed to demonstrate the genuineness of its activities. Case-Laws Income Tax Fri, 26 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179955