https://www.taxtmi.com/caselaws?id=346189 The appeal was filed by the Revenue against the order of the Income Tax Appellate Tribunal directing the Commissioner of Income Tax (Exemption) to grant registration under Section 12AA of the Income Tax Act, 1961. The Tribunal's decision, based on a Division Bench judgment, emphasized the importance of assessing the genuineness of the trust's objects rather than the commencement of charitable activities for registration under Section 12AA. The appeal was dismissed, as it did not raise any substantial question of law, and costs were not awarded. The judgment underscored the consistent approach to granting registration for tax exemptions under the Income Tax Act. en-us Wed, 02 Aug 2017 00:00:00 +0530 Sat, 05 Aug 2017 07:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346189 The appeal was filed by the Revenue against the order of the Income Tax Appellate Tribunal directing the Commissioner of Income Tax (Exemption) to grant registration under Section 12AA of the Income Tax Act, 1961. The Tribunal's decision, based on a Division Bench judgment, emphasized the importance of assessing the genuineness of the trust's objects rather than the commencement of charitable activities for registration under Section 12AA. The appeal was dismissed, as it did not raise any substantial question of law, and costs were not awarded. The judgment underscored the consistent approach to granting registration for tax exemptions under the Income Tax Act. Case-Laws Income Tax Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346189