https://www.taxtmi.com/caselaws?id=347910 The High Court held that the Tribunal erred in directing the registration of a trust under Section 12 AA of the Income Tax Act without proper satisfaction recorded by the Registering Authority. The Court emphasized the need for the Registering Authority to be satisfied with the trust's objects and activities before granting registration. The Tribunal's order was set aside, and the matter was remanded to the Registering Authority for a proper assessment. The appeal was allowed in favor of the Department, underscoring the significance of the Registering Authority's satisfaction for trust registration under Section 12 AA. en-us Mon, 04 Sep 2017 00:00:00 +0530 Thu, 22 Mar 2018 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347910 The High Court held that the Tribunal erred in directing the registration of a trust under Section 12 AA of the Income Tax Act without proper satisfaction recorded by the Registering Authority. The Court emphasized the need for the Registering Authority to be satisfied with the trust's objects and activities before granting registration. The Tribunal's order was set aside, and the matter was remanded to the Registering Authority for a proper assessment. The appeal was allowed in favor of the Department, underscoring the significance of the Registering Authority's satisfaction for trust registration under Section 12 AA. Case-Laws Income Tax Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347910