https://www.taxtmi.com/caselaws?id=3168 HC upheld the order rejecting the assessee-trust's application for registration u/s 12A of the ITA, 1961. It was found that the trust had neither incurred any expenditure towards its stated charitable objects nor undertaken any charitable activities for the preceding three years. The HC held that mere existence of objects in the trust deed, without demonstrable pursuit of those objects through actual charitable activities, is insufficient to warrant registration. Concluding that the trust failed to establish its genuineness and charitable character, the HC affirmed the refusal of registration by the CIT(A), and the appeal of the assessee was dismissed. en-us Mon, 26 Mar 2007 00:00:00 +0530 Tue, 09 Dec 2025 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3168 HC upheld the order rejecting the assessee-trust's application for registration u/s 12A of the ITA, 1961. It was found that the trust had neither incurred any expenditure towards its stated charitable objects nor undertaken any charitable activities for the preceding three years. The HC held that mere existence of objects in the trust deed, without demonstrable pursuit of those objects through actual charitable activities, is insufficient to warrant registration. Concluding that the trust failed to establish its genuineness and charitable character, the HC affirmed the refusal of registration by the CIT(A), and the appeal of the assessee was dismissed. Case-Laws Income Tax Mon, 26 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3168