https://www.taxtmi.com/caselaws?id=354752 The Tribunal set aside the CIT(E)'s order rejecting the application for registration under Section 12AA(1)(b)(ii) of the Income-tax Act, emphasizing that the focus should have been on the charitable nature of the trust's objects rather than the genuineness of its activities. The Tribunal directed the CIT(E) to grant registration, stating that since no activities were carried out, the question of genuineness did not arise. The appeal of the assessee was allowed, following legal precedents supporting the view that registration should be based on the trust's objects at the registration stage. en-us Tue, 30 Jan 2018 00:00:00 +0530 Sat, 03 Feb 2018 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354752 The Tribunal set aside the CIT(E)'s order rejecting the application for registration under Section 12AA(1)(b)(ii) of the Income-tax Act, emphasizing that the focus should have been on the charitable nature of the trust's objects rather than the genuineness of its activities. The Tribunal directed the CIT(E) to grant registration, stating that since no activities were carried out, the question of genuineness did not arise. The appeal of the assessee was allowed, following legal precedents supporting the view that registration should be based on the trust's objects at the registration stage. Case-Laws Income Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354752