https://www.taxtmi.com/caselaws?id=307127 The appeal was filed against the rejection of registration under section 12AA of the Income Tax Act. The delay in filing the appeal was condoned, and it was admitted for hearing. The trust's charitable activities since 1985 were argued to qualify for registration. The Revenue contended that the trust had not filed the object clause initially and later violated trust amendment provisions. After reviewing submissions and trust deeds, it was found that the trust was originally formed for charitable activities, and subsequent amendments did not disqualify it from registration. The rejection based on trust deed amendment was deemed incorrect. The impugned order was set aside, and the case was remitted for a fresh decision. en-us Thu, 28 Feb 2013 00:00:00 +0530 Tue, 21 Mar 2023 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307127 The appeal was filed against the rejection of registration under section 12AA of the Income Tax Act. The delay in filing the appeal was condoned, and it was admitted for hearing. The trust's charitable activities since 1985 were argued to qualify for registration. The Revenue contended that the trust had not filed the object clause initially and later violated trust amendment provisions. After reviewing submissions and trust deeds, it was found that the trust was originally formed for charitable activities, and subsequent amendments did not disqualify it from registration. The rejection based on trust deed amendment was deemed incorrect. The impugned order was set aside, and the case was remitted for a fresh decision. Case-Laws Income Tax Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307127