https://www.taxtmi.com/caselaws?id=358074 The Tribunal allowed the appeals against the rejection of registration under section 12AA and approval under section 80G(5)(vi) of the Income Tax Act, 1961. The Tribunal emphasized that registration should not be refused solely based on the trust not commencing activities, especially when the trust's objects are charitable. It considered precedents where registration was granted to trusts at the commencement stage and directed the Commissioner to reconsider the applications in light of this discussion, ultimately leading to the approval of both appeals. en-us Wed, 28 Mar 2018 00:00:00 +0530 Thu, 05 Apr 2018 08:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358074 The Tribunal allowed the appeals against the rejection of registration under section 12AA and approval under section 80G(5)(vi) of the Income Tax Act, 1961. The Tribunal emphasized that registration should not be refused solely based on the trust not commencing activities, especially when the trust's objects are charitable. It considered precedents where registration was granted to trusts at the commencement stage and directed the Commissioner to reconsider the applications in light of this discussion, ultimately leading to the approval of both appeals. Case-Laws Income Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358074