https://www.taxtmi.com/caselaws?id=327237 The Tribunal upheld the decision to reject the fresh application for registration under Section 12AA of the Income Tax Act. It concluded that the trust could not seek re-registration based on the same trust deed and management due to findings of non-genuine activities. The Tribunal also clarified that the amendments introduced by the Finance Act (No.2), 2014 do not allow for re-registration after cancellation. Both appeals were dismissed, affirming that the trust is not eligible for re-registration following the valid cancellation of its earlier registration. en-us Fri, 29 Apr 2016 00:00:00 +0530 Tue, 06 Feb 2018 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327237 The Tribunal upheld the decision to reject the fresh application for registration under Section 12AA of the Income Tax Act. It concluded that the trust could not seek re-registration based on the same trust deed and management due to findings of non-genuine activities. The Tribunal also clarified that the amendments introduced by the Finance Act (No.2), 2014 do not allow for re-registration after cancellation. Both appeals were dismissed, affirming that the trust is not eligible for re-registration following the valid cancellation of its earlier registration. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327237