https://www.taxtmi.com/caselaws?id=302901 The High Court affirmed the Tribunal's decision regarding the registration of a trust under section 12A of the Income-tax Act, 1961, and condonation of delay. The Court held that the issues raised were factual and not legal questions fit for reference. The Tribunal's findings were based on evidence and material on record, emphasizing a fact-specific analysis rather than legal interpretation. The registration was deemed effective from the trust's inception, and the Court rejected proposed legal questions, concluding that the decisions were factual and not based on legal issues. en-us Mon, 09 Sep 1996 00:00:00 +0530 Thu, 23 Jun 2022 12:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302901 The High Court affirmed the Tribunal's decision regarding the registration of a trust under section 12A of the Income-tax Act, 1961, and condonation of delay. The Court held that the issues raised were factual and not legal questions fit for reference. The Tribunal's findings were based on evidence and material on record, emphasizing a fact-specific analysis rather than legal interpretation. The registration was deemed effective from the trust's inception, and the Court rejected proposed legal questions, concluding that the decisions were factual and not based on legal issues. Case-Laws Income Tax Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302901