https://www.taxtmi.com/caselaws?id=404497 The High Court set aside the Income Tax Appellate Tribunal's decision granting registration to a Trust under Section 12AA of the Income Tax Act. The Court directed a fresh review, emphasizing the need to address concerns raised by the Commissioner of Income Tax regarding the inclusion of a minor Trustee and changes in the Trust's main object. The Tribunal was instructed to reassess compliance with Section 12AA and allow both parties to present their arguments before making a new determination. en-us Fri, 19 Feb 2021 00:00:00 +0530 Wed, 24 Feb 2021 09:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404497 The High Court set aside the Income Tax Appellate Tribunal's decision granting registration to a Trust under Section 12AA of the Income Tax Act. The Court directed a fresh review, emphasizing the need to address concerns raised by the Commissioner of Income Tax regarding the inclusion of a minor Trustee and changes in the Trust's main object. The Tribunal was instructed to reassess compliance with Section 12AA and allow both parties to present their arguments before making a new determination. Case-Laws Income Tax Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404497