https://www.taxtmi.com/caselaws?id=443122 The tribunal upheld the CIT(E)'s decision to deny registration under section 12AA of the Income Tax Act to a trust due to non-compliance with section 11(1)(c) requirements for international activities and lack of evidence supporting charitable endeavors. The trust's engagement in international projects necessitated approval under section 11(1)(c), despite its claims of solely operating within India. Failure to prove the genuineness of activities and adhere to statutory provisions led to the dismissal of the appeal, emphasizing the importance of compliance and authenticity for registration under the Act. en-us Tue, 08 Aug 2023 00:00:00 +0530 Sat, 16 Sep 2023 08:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443122 The tribunal upheld the CIT(E)'s decision to deny registration under section 12AA of the Income Tax Act to a trust due to non-compliance with section 11(1)(c) requirements for international activities and lack of evidence supporting charitable endeavors. The trust's engagement in international projects necessitated approval under section 11(1)(c), despite its claims of solely operating within India. Failure to prove the genuineness of activities and adhere to statutory provisions led to the dismissal of the appeal, emphasizing the importance of compliance and authenticity for registration under the Act. Case-Laws Income Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443122