https://www.taxtmi.com/caselaws?id=332046 The appeal was dismissed by the ITAT. The delay in re-filing the appeal was condoned, and the Assessee was found eligible for registration as a Trust under Section 12AA of the Income Tax Act, 1961. The necessity of a formal deed of trust for registration was negated, emphasizing the charitable and religious nature of the Trust's objectives. The Trust's aims were deemed charitable, and its benefit to a specific community was considered beneficial to the public. Compliance with Section 13 regarding Trust fund usage was found satisfactory, leading to the dismissal of the appeal without any substantial legal questions arising. en-us Mon, 01 Aug 2016 00:00:00 +0530 Thu, 08 Sep 2016 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332046 The appeal was dismissed by the ITAT. The delay in re-filing the appeal was condoned, and the Assessee was found eligible for registration as a Trust under Section 12AA of the Income Tax Act, 1961. The necessity of a formal deed of trust for registration was negated, emphasizing the charitable and religious nature of the Trust's objectives. The Trust's aims were deemed charitable, and its benefit to a specific community was considered beneficial to the public. Compliance with Section 13 regarding Trust fund usage was found satisfactory, leading to the dismissal of the appeal without any substantial legal questions arising. Case-Laws Income Tax Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332046