https://www.taxtmi.com/caselaws?id=386004 The Tribunal allowed both appeals by the Assessee, directing a fresh examination by the Principal Commissioner for registration under section 12AA and approval under section 80G(5). Emphasizing the Trust's objects over activities, the Tribunal deemed the initial denial premature for a nascent Trust. It stressed the importance of a fair opportunity for the Assessee to present their case and for authorities to consider all relevant details before deciding on registration and approval under the Income Tax Act. en-us Tue, 17 Sep 2019 00:00:00 +0530 Thu, 19 Sep 2019 16:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386004 The Tribunal allowed both appeals by the Assessee, directing a fresh examination by the Principal Commissioner for registration under section 12AA and approval under section 80G(5). Emphasizing the Trust's objects over activities, the Tribunal deemed the initial denial premature for a nascent Trust. It stressed the importance of a fair opportunity for the Assessee to present their case and for authorities to consider all relevant details before deciding on registration and approval under the Income Tax Act. Case-Laws Income Tax Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386004