https://www.taxtmi.com/caselaws?id=351345 The High Court upheld the Tribunal's decision to grant registration under Section 12AA of the Income-Tax Act, emphasizing that the examination of trust activities should align with its charitable objectives post-registration. The court clarified that Section 12AA(4) applies after registration to ensure compliance with the trust's purpose, dismissing the appeal and favoring the assessee. The judgment highlighted the importance of focusing on the trust's objectives during registration, rather than scrutinizing activities or fund applications at that stage. en-us Tue, 07 Nov 2017 00:00:00 +0530 Thu, 23 Nov 2017 13:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351345 The High Court upheld the Tribunal's decision to grant registration under Section 12AA of the Income-Tax Act, emphasizing that the examination of trust activities should align with its charitable objectives post-registration. The court clarified that Section 12AA(4) applies after registration to ensure compliance with the trust's purpose, dismissing the appeal and favoring the assessee. The judgment highlighted the importance of focusing on the trust's objectives during registration, rather than scrutinizing activities or fund applications at that stage. Case-Laws Income Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351345