https://www.taxtmi.com/caselaws?id=372994 The High Court held that the absence of registration under the Orphanages and Other Charitable Homes Act, 1960 did not invalidate the charitable activities conducted by the trust. The Court found the Assessing Officer's objection lacking substantial evidence to refute the charitable nature of the trust's activities. Consequently, the Court upheld the Tribunal's decision, dismissing the Revenue's appeal. The Substantial Question of Law was decided against the Revenue, and the appeal was dismissed without costs. en-us Wed, 05 Dec 2018 00:00:00 +0530 Fri, 04 Jan 2019 06:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372994 The High Court held that the absence of registration under the Orphanages and Other Charitable Homes Act, 1960 did not invalidate the charitable activities conducted by the trust. The Court found the Assessing Officer's objection lacking substantial evidence to refute the charitable nature of the trust's activities. Consequently, the Court upheld the Tribunal's decision, dismissing the Revenue's appeal. The Substantial Question of Law was decided against the Revenue, and the appeal was dismissed without costs. Case-Laws Income Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372994