https://www.taxtmi.com/caselaws?id=338019 The High Court upheld the tribunal's decision directing the Commissioner of Income Tax to grant registration under Section 12AA to a charitable trust despite its main objects involving temple construction. The court emphasized that at the registration stage, the focus should be on the charitable purpose of the trust's formation, not on potential exemptions under Sections 11 and 13. The judgment clarified that provisions of Section 13(1)(b) should not impact registration under Sections 12A and 12AA. The appeal was dismissed in favor of the assessee, ruling against the department. en-us Mon, 16 Jan 2017 00:00:00 +0530 Mon, 23 Jan 2017 08:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338019 The High Court upheld the tribunal's decision directing the Commissioner of Income Tax to grant registration under Section 12AA to a charitable trust despite its main objects involving temple construction. The court emphasized that at the registration stage, the focus should be on the charitable purpose of the trust's formation, not on potential exemptions under Sections 11 and 13. The judgment clarified that provisions of Section 13(1)(b) should not impact registration under Sections 12A and 12AA. The appeal was dismissed in favor of the assessee, ruling against the department. Case-Laws Income Tax Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338019