https://www.taxtmi.com/caselaws?id=293758 The ITAT dismissed the appeal filed by the Assessee against the rejection of registration under Sec. 12AA of the Income Tax Act by the CIT. The Trust, incorporated in Australia, failed to establish genuineness for registration under Sec. 12AA as its activities were deemed not primarily charitable but commercial due to income from sales. The ITAT emphasized compliance with Indian tax laws for trusts registered outside India, leading to the affirmation of the CIT's decision to deny registration under Sec. 12AA. en-us Fri, 13 Jun 2014 00:00:00 +0530 Tue, 07 Dec 2021 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293758 The ITAT dismissed the appeal filed by the Assessee against the rejection of registration under Sec. 12AA of the Income Tax Act by the CIT. The Trust, incorporated in Australia, failed to establish genuineness for registration under Sec. 12AA as its activities were deemed not primarily charitable but commercial due to income from sales. The ITAT emphasized compliance with Indian tax laws for trusts registered outside India, leading to the affirmation of the CIT's decision to deny registration under Sec. 12AA. Case-Laws Income Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293758