https://www.taxtmi.com/caselaws?id=313941 Punjab and Haryana HC upheld Tribunal's direction to CIT to grant registration under Section 12AA and approval under Section 80G(5)(vi) to assessee trust. Commissioner had rejected applications claiming trust was formed for CSR activities and application was void ab initio under Rule 11AA. HC held Commissioner exceeded jurisdiction by examining genuineness of activities, which is restricted to Assessing Officer. Tribunal correctly found trust fulfilled basic conditions of proper objects and genuine activities for registration. Decision favored assessee against revenue. en-us Wed, 08 Feb 2023 00:00:00 +0530 Wed, 15 Jul 2026 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313941 Punjab and Haryana HC upheld Tribunal's direction to CIT to grant registration under Section 12AA and approval under Section 80G(5)(vi) to assessee trust. Commissioner had rejected applications claiming trust was formed for CSR activities and application was void ab initio under Rule 11AA. HC held Commissioner exceeded jurisdiction by examining genuineness of activities, which is restricted to Assessing Officer. Tribunal correctly found trust fulfilled basic conditions of proper objects and genuine activities for registration. Decision favored assessee against revenue. Case-Laws Income Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313941