https://www.taxtmi.com/caselaws?id=288615 The appeal challenging the order granting Registration under Section 12A of the Income Tax Act was dismissed. The Court upheld the Tribunal's decision, emphasizing that the absence of a Dissolution Clause in the Trust Deed does not invalidate registration under Section 12AA. Additionally, the Court ruled that questions regarding expenditure for religious activities are premature for registration and should be addressed in assessment proceedings under Section 11. Despite concerns raised by the Revenue, the Court found the Trust's activities genuine, leading to the dismissal of the appeal. en-us Fri, 16 Aug 2019 00:00:00 +0530 Fri, 19 Jun 2020 11:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288615 The appeal challenging the order granting Registration under Section 12A of the Income Tax Act was dismissed. The Court upheld the Tribunal's decision, emphasizing that the absence of a Dissolution Clause in the Trust Deed does not invalidate registration under Section 12AA. Additionally, the Court ruled that questions regarding expenditure for religious activities are premature for registration and should be addressed in assessment proceedings under Section 11. Despite concerns raised by the Revenue, the Court found the Trust's activities genuine, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 16 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288615