https://www.taxtmi.com/caselaws?id=199525 The Appellate Tribunal ITAT Lucknow allowed the appeal, directing the Commissioner to grant registration to the trust under section 12AA of the Income Tax Act. The Tribunal emphasized that registration should be granted once the genuineness of the trust's activities is established, without requiring proof of income spent on charitable purposes. The Tribunal found that the trust had submitted all relevant documents and met the necessary criteria for registration, despite not completing its first accounting year. The order was pronounced on December 7, 2017. en-us Thu, 07 Dec 2017 00:00:00 +0530 Tue, 06 Mar 2018 09:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199525 The Appellate Tribunal ITAT Lucknow allowed the appeal, directing the Commissioner to grant registration to the trust under section 12AA of the Income Tax Act. The Tribunal emphasized that registration should be granted once the genuineness of the trust's activities is established, without requiring proof of income spent on charitable purposes. The Tribunal found that the trust had submitted all relevant documents and met the necessary criteria for registration, despite not completing its first accounting year. The order was pronounced on December 7, 2017. Case-Laws Income Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199525