https://www.taxtmi.com/caselaws?id=359474 The Tribunal allowed both appeals for statistical purposes, directing the CIT(Exemption) to reevaluate the genuineness of the trust's activities and objectives for registration under section 12AA. The decision emphasized the importance of verifying the charitable nature of the trust's objectives and the genuineness of its activities for registration, clarifying that violation of section 13 of the Act should not be a reason for refusal of registration. The Tribunal's analysis underscored the distinction between assessing genuineness and assessing the nature of charitable activities at different stages of the registration process. en-us Wed, 18 Apr 2018 00:00:00 +0530 Tue, 01 May 2018 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359474 The Tribunal allowed both appeals for statistical purposes, directing the CIT(Exemption) to reevaluate the genuineness of the trust's activities and objectives for registration under section 12AA. The decision emphasized the importance of verifying the charitable nature of the trust's objectives and the genuineness of its activities for registration, clarifying that violation of section 13 of the Act should not be a reason for refusal of registration. The Tribunal's analysis underscored the distinction between assessing genuineness and assessing the nature of charitable activities at different stages of the registration process. Case-Laws Income Tax Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359474