https://www.taxtmi.com/caselaws?id=405308 The Income Tax Appellate Tribunal directed the Deputy Commissioner of Income Tax to grant registration and approval under sections 12AA and 80G to a trust that had not commenced any activities. The Tribunal emphasized that the term "activities" includes proposed activities, and as long as the genuineness of the trust's objects was not in question, the revenue could not refuse registration solely based on the lack of operations. The court ruled in favor of the trust, dismissing the Tax Case Appeals without costs, based on established legal precedents and interpretations of relevant provisions. en-us Tue, 02 Mar 2021 00:00:00 +0530 Wed, 17 Mar 2021 09:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405308 The Income Tax Appellate Tribunal directed the Deputy Commissioner of Income Tax to grant registration and approval under sections 12AA and 80G to a trust that had not commenced any activities. The Tribunal emphasized that the term "activities" includes proposed activities, and as long as the genuineness of the trust's objects was not in question, the revenue could not refuse registration solely based on the lack of operations. The court ruled in favor of the trust, dismissing the Tax Case Appeals without costs, based on established legal precedents and interpretations of relevant provisions. Case-Laws Income Tax Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405308