https://www.taxtmi.com/caselaws?id=431762 The Tribunal dismissed the appeal seeking retrospective registration of a public charitable trust under Section 12AA of the Income Tax Act. The trust's contention for registration from the inception in 2010 was rejected, and registration was upheld from the date of the second application in 2018. The Tribunal found the trust's reliance on legal precedents insufficient, emphasizing that there is no provision for deemed registration under the Income Tax Act as per a recent Supreme Court decision. The appeal was thus dismissed, affirming registration from 2018. en-us Fri, 16 Dec 2022 00:00:00 +0530 Tue, 20 Dec 2022 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431762 The Tribunal dismissed the appeal seeking retrospective registration of a public charitable trust under Section 12AA of the Income Tax Act. The trust's contention for registration from the inception in 2010 was rejected, and registration was upheld from the date of the second application in 2018. The Tribunal found the trust's reliance on legal precedents insufficient, emphasizing that there is no provision for deemed registration under the Income Tax Act as per a recent Supreme Court decision. The appeal was thus dismissed, affirming registration from 2018. Case-Laws Income Tax Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431762