https://www.taxtmi.com/caselaws?id=325785 The Tribunal set aside the CIT's order and directed the CIT to grant registration under section 12A of the Income Tax Act to the applicant trust. It was clarified that registration does not automatically entitle the trust to exemption under section 11, and the Assessing Officer retains the authority to verify fund application during assessment. The appeal was allowed, emphasizing the trust's charitable nature and compliance with educational purposes. en-us Fri, 18 Mar 2016 00:00:00 +0530 Wed, 04 May 2016 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325785 The Tribunal set aside the CIT's order and directed the CIT to grant registration under section 12A of the Income Tax Act to the applicant trust. It was clarified that registration does not automatically entitle the trust to exemption under section 11, and the Assessing Officer retains the authority to verify fund application during assessment. The appeal was allowed, emphasizing the trust's charitable nature and compliance with educational purposes. Case-Laws Income Tax Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325785