https://www.taxtmi.com/caselaws?id=292087 Approval under section 80G(5)(vi) could not be refused to a newly constituted charitable trust merely because its activities had not yet commenced. The trust already held registration under section 12AA, supporting its charitable objects, and the genuineness test could not be applied in the same manner as for an established trust with an operating track record. Where the trust was still at a formative stage and no specific non-fulfilment of the statutory conditions for approval was recorded, rejection on the ground of non-verifiable activities was premature. Approval under section 80G(5)(vi) was therefore directed to be granted. en-us Fri, 20 Sep 2019 00:00:00 +0530 Sat, 05 Dec 2020 18:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292087 Approval under section 80G(5)(vi) could not be refused to a newly constituted charitable trust merely because its activities had not yet commenced. The trust already held registration under section 12AA, supporting its charitable objects, and the genuineness test could not be applied in the same manner as for an established trust with an operating track record. Where the trust was still at a formative stage and no specific non-fulfilment of the statutory conditions for approval was recorded, rejection on the ground of non-verifiable activities was premature. Approval under section 80G(5)(vi) was therefore directed to be granted. Case-Laws Income Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292087