https://www.taxtmi.com/caselaws?id=329512 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) to grant registration to the appellant trust under Section 12A of the Income Tax Act. The Court emphasized that the Commissioner of Income Tax (CIT) exceeded jurisdiction by delving into matters beyond the trust's objects and genuineness of activities. As the ITAT thoroughly assessed the case and granted registration on merit, the issue of deemed registration due to CIT's inaction was deemed irrelevant. The Court dismissed the appeal, ruling that no substantial question of law arose for consideration. en-us Thu, 02 Jun 2016 00:00:00 +0530 Sat, 01 Apr 2017 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329512 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) to grant registration to the appellant trust under Section 12A of the Income Tax Act. The Court emphasized that the Commissioner of Income Tax (CIT) exceeded jurisdiction by delving into matters beyond the trust's objects and genuineness of activities. As the ITAT thoroughly assessed the case and granted registration on merit, the issue of deemed registration due to CIT's inaction was deemed irrelevant. The Court dismissed the appeal, ruling that no substantial question of law arose for consideration. Case-Laws Income Tax Thu, 02 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329512