https://www.taxtmi.com/caselaws?id=370524 The tribunal allowed the appeal, directing the Commissioner of Income Tax to grant registration under section 12AA to the trust. The tribunal emphasized that the focus should be on the trust's charitable objectives and genuineness of activities rather than income application. It was found that the CIT exceeded jurisdiction by examining income and commercial activities at the registration stage, leading to the quashing of the rejection order. The trust's objectives were deemed charitable, and no procedural defects were identified in the application. en-us Fri, 16 Nov 2018 00:00:00 +0530 Mon, 19 Nov 2018 08:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370524 The tribunal allowed the appeal, directing the Commissioner of Income Tax to grant registration under section 12AA to the trust. The tribunal emphasized that the focus should be on the trust's charitable objectives and genuineness of activities rather than income application. It was found that the CIT exceeded jurisdiction by examining income and commercial activities at the registration stage, leading to the quashing of the rejection order. The trust's objectives were deemed charitable, and no procedural defects were identified in the application. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370524