https://www.taxtmi.com/caselaws?id=338988 The Tribunal held that the Commissioner of Income Tax (Exemptions) erred in denying registration to the trust under section 12AA of the Income Tax Act. The trust's objects were deemed to serve general public utility and charitable purposes, not exclusively benefiting a particular religious community as alleged. Relying on legal precedents and the Supreme Court's ruling in a similar case, the Tribunal directed the Commissioner to grant registration to the trust, emphasizing that the evaluation of section 13(1)(b) compliance should occur at the assessment stage, not during registration. en-us Wed, 11 Jan 2017 00:00:00 +0530 Thu, 16 Feb 2017 08:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338988 The Tribunal held that the Commissioner of Income Tax (Exemptions) erred in denying registration to the trust under section 12AA of the Income Tax Act. The trust's objects were deemed to serve general public utility and charitable purposes, not exclusively benefiting a particular religious community as alleged. Relying on legal precedents and the Supreme Court's ruling in a similar case, the Tribunal directed the Commissioner to grant registration to the trust, emphasizing that the evaluation of section 13(1)(b) compliance should occur at the assessment stage, not during registration. Case-Laws Income Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338988