https://www.taxtmi.com/caselaws?id=401319 The Tribunal overturned the Commissioner's denial of registration under Sec.12AA of the Income Tax Act, emphasizing the lack of concrete evidence to question the trust's charitable activities. It noted that re-characterization of donations should be addressed during assessment, not registration. Despite the trust's absence during proceedings, the Tribunal considered the arguments and directed the Commissioner to grant registration from the trust's application date, rejecting retrospective registration. The Tribunal highlighted the need for evidence to justify denial and clarified statutory limitations on retrospective registration. en-us Wed, 02 Dec 2020 00:00:00 +0530 Thu, 03 Dec 2020 21:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401319 The Tribunal overturned the Commissioner's denial of registration under Sec.12AA of the Income Tax Act, emphasizing the lack of concrete evidence to question the trust's charitable activities. It noted that re-characterization of donations should be addressed during assessment, not registration. Despite the trust's absence during proceedings, the Tribunal considered the arguments and directed the Commissioner to grant registration from the trust's application date, rejecting retrospective registration. The Tribunal highlighted the need for evidence to justify denial and clarified statutory limitations on retrospective registration. Case-Laws Income Tax Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401319