https://www.taxtmi.com/caselaws?id=346323 The High Court upheld the ITAT's decision to direct the grant of registration under Section 12AA of the Income Tax Act, emphasizing the importance of examining the genuineness of the objects of the trust or society seeking registration rather than the commencement of charitable activities. The Court dismissed the appeal, aligning with the principles established in the Division Bench judgment and clarifying that the substantial questions of law were answered against the Revenue. en-us Tue, 01 Aug 2017 00:00:00 +0530 Wed, 09 Aug 2017 09:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346323 The High Court upheld the ITAT's decision to direct the grant of registration under Section 12AA of the Income Tax Act, emphasizing the importance of examining the genuineness of the objects of the trust or society seeking registration rather than the commencement of charitable activities. The Court dismissed the appeal, aligning with the principles established in the Division Bench judgment and clarifying that the substantial questions of law were answered against the Revenue. Case-Laws Income Tax Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346323