https://www.taxtmi.com/caselaws?id=35389 The High Court upheld the Tribunal's decision setting aside the rejection of a trust's registration under section 12AA and exemption under section 80G(vi) of the Income Tax Act. The Court found that the Commissioner's requirement for an amended trust deed was extrastatutory, emphasizing that timely application for registration was crucial and certain conditions could not be imposed. The Tribunal's order was upheld, remitting the issue for fresh consideration with a reasonable opportunity for the trust to be heard. The Court dismissed the appeal, stating no substantial legal question arose from the Tribunal's decision. en-us Mon, 07 Dec 2009 00:00:00 +0530 Thu, 15 Mar 2012 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35389 The High Court upheld the Tribunal's decision setting aside the rejection of a trust's registration under section 12AA and exemption under section 80G(vi) of the Income Tax Act. The Court found that the Commissioner's requirement for an amended trust deed was extrastatutory, emphasizing that timely application for registration was crucial and certain conditions could not be imposed. The Tribunal's order was upheld, remitting the issue for fresh consideration with a reasonable opportunity for the trust to be heard. The Court dismissed the appeal, stating no substantial legal question arose from the Tribunal's decision. Case-Laws Income Tax Mon, 07 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35389