https://www.taxtmi.com/caselaws?id=352598 The High Court affirmed the ITAT's decision in an appeal under Section 260-A of the Income Tax Act, emphasizing that registration under Section 12AA should focus on the genuineness of a trust's objects rather than its activities. The Court held that denial of registration based on uninitiated charitable activities was unjustified as long as the trust's objects were genuine. The Court clarified that registration and approval under sections 12AA and 80G did not automatically entitle income exemption, requiring further examination during assessment proceedings. The Court dismissed the appeal, highlighting that registration primarily assesses a trust's objects, with detailed activity scrutiny reserved for assessment. en-us Thu, 14 Dec 2017 00:00:00 +0530 Mon, 18 Dec 2017 08:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352598 The High Court affirmed the ITAT's decision in an appeal under Section 260-A of the Income Tax Act, emphasizing that registration under Section 12AA should focus on the genuineness of a trust's objects rather than its activities. The Court held that denial of registration based on uninitiated charitable activities was unjustified as long as the trust's objects were genuine. The Court clarified that registration and approval under sections 12AA and 80G did not automatically entitle income exemption, requiring further examination during assessment proceedings. The Court dismissed the appeal, highlighting that registration primarily assesses a trust's objects, with detailed activity scrutiny reserved for assessment. Case-Laws Income Tax Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352598