https://www.taxtmi.com/caselaws?id=403407 The Appellate Tribunal overturned the Commissioner's denial of registration under section 12AA of the Income Tax Act to the trust. The Tribunal emphasized the distinction between the registration process and the assessment of income under section 11, noting that the focus should be on the trust's charitable objectives and activities' genuineness during registration. As the Commissioner failed to differentiate between these processes, the Tribunal directed the Commissioner to grant registration to the trust. The trust's appeal was successful, and registration was granted on December 18, 2020. en-us Fri, 18 Dec 2020 00:00:00 +0530 Thu, 28 Jan 2021 11:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403407 The Appellate Tribunal overturned the Commissioner's denial of registration under section 12AA of the Income Tax Act to the trust. The Tribunal emphasized the distinction between the registration process and the assessment of income under section 11, noting that the focus should be on the trust's charitable objectives and activities' genuineness during registration. As the Commissioner failed to differentiate between these processes, the Tribunal directed the Commissioner to grant registration to the trust. The trust's appeal was successful, and registration was granted on December 18, 2020. Case-Laws Income Tax Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403407