https://www.taxtmi.com/caselaws?id=441476 At the registration stage, the Commissioner's inquiry is limited to the trust's objects, the nature of the trust, and the genuineness of its activities; a merits-based examination of income application or alleged violations is reserved for assessment proceedings. The Tribunal's grant of registration was upheld because its findings rested on factual appreciation of the trust deed, objects, and surrounding circumstances, and no perversity was shown. In an appeal under section 260A of the Income-tax Act, 1961, interference lies only where a substantial question of law arises. No such question arose, so the order granting registration was sustained. en-us Wed, 25 Jan 2023 00:00:00 +0530 Wed, 16 Aug 2023 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441476 At the registration stage, the Commissioner's inquiry is limited to the trust's objects, the nature of the trust, and the genuineness of its activities; a merits-based examination of income application or alleged violations is reserved for assessment proceedings. The Tribunal's grant of registration was upheld because its findings rested on factual appreciation of the trust deed, objects, and surrounding circumstances, and no perversity was shown. In an appeal under section 260A of the Income-tax Act, 1961, interference lies only where a substantial question of law arises. No such question arose, so the order granting registration was sustained. Case-Laws Income Tax Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441476