https://www.taxtmi.com/caselaws?id=407922 The Tribunal set aside the rejection of registration under section 12AA of the Income Tax Act by the Ld. CIT(Exemption), Pune, emphasizing that the focus should be on the trust's charitable objects and activities' genuineness, not solely on tax payment. The Tribunal ruled in favor of the assessee, directing the Department to grant registration to the trust, as the non-filing of tax returns should not have been the basis for denial of registration. The decision was supported by various legal precedents emphasizing that tax issues should be addressed during assessment proceedings, not during the registration stage. en-us Tue, 25 May 2021 00:00:00 +0530 Wed, 26 May 2021 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407922 The Tribunal set aside the rejection of registration under section 12AA of the Income Tax Act by the Ld. CIT(Exemption), Pune, emphasizing that the focus should be on the trust's charitable objects and activities' genuineness, not solely on tax payment. The Tribunal ruled in favor of the assessee, directing the Department to grant registration to the trust, as the non-filing of tax returns should not have been the basis for denial of registration. The decision was supported by various legal precedents emphasizing that tax issues should be addressed during assessment proceedings, not during the registration stage. Case-Laws Income Tax Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407922