https://www.taxtmi.com/caselaws?id=405479 The Tribunal allowed the appeal, directing the Commissioner of Income Tax (Exemption) to grant registration under Section 12AA of the Income Tax Act, 1961 to the appellant Trust. It held that the Trust's activities focusing on cancer awareness and preventive care were genuinely charitable, emphasizing that the Commissioner should assess whether the Trust's objects align with its proposed activities. The Tribunal highlighted that the commencement of activities is not a prerequisite for registration. However, it cautioned that if the Trust's activities deviate from its objects, the Commissioner can take action under Section 12AA(3) independently. en-us Fri, 29 Jan 2021 00:00:00 +0530 Mon, 22 Mar 2021 09:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405479 The Tribunal allowed the appeal, directing the Commissioner of Income Tax (Exemption) to grant registration under Section 12AA of the Income Tax Act, 1961 to the appellant Trust. It held that the Trust's activities focusing on cancer awareness and preventive care were genuinely charitable, emphasizing that the Commissioner should assess whether the Trust's objects align with its proposed activities. The Tribunal highlighted that the commencement of activities is not a prerequisite for registration. However, it cautioned that if the Trust's activities deviate from its objects, the Commissioner can take action under Section 12AA(3) independently. Case-Laws Income Tax Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405479