https://www.taxtmi.com/caselaws?id=27842 The High Court ruled in favor of the petitioners, a public religious trust, in their application for registration under section 12A of the Income Tax Act, 1961. The Commissioner's rejection based on non-compliance with rule 17A of the Income Tax Rules, 1962 was overturned. The court held that the trust's submission of various documents, including historical revenue records and property tax assessments, sufficiently evidenced the trust's creation, satisfying the requirements of rule 17A. The Commissioner was directed to reconsider the application, with no costs awarded and the security amount to be refunded to the petitioners. en-us Thu, 08 Sep 1983 00:00:00 +0530 Sun, 06 Feb 2011 05:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27842 The High Court ruled in favor of the petitioners, a public religious trust, in their application for registration under section 12A of the Income Tax Act, 1961. The Commissioner's rejection based on non-compliance with rule 17A of the Income Tax Rules, 1962 was overturned. The court held that the trust's submission of various documents, including historical revenue records and property tax assessments, sufficiently evidenced the trust's creation, satisfying the requirements of rule 17A. The Commissioner was directed to reconsider the application, with no costs awarded and the security amount to be refunded to the petitioners. Case-Laws Income Tax Thu, 08 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27842