https://www.taxtmi.com/caselaws?id=755066 The HC dismissed the revenue's appeal regarding cancellation of registration under Section 12AA. The CIT(E) had denied registration to a trust on grounds that it had not yet started charitable activities as defined in Section 2(ii). The ITAT set aside this order, holding that registration cannot be refused solely because activities haven't commenced. The HC affirmed that at the initial registration stage, the Commissioner must verify genuineness of objects and activities (if started), but cannot deny registration purely for non-commencement of activities. en-us Mon, 01 Jul 2024 00:00:00 +0530 Fri, 05 Jul 2024 08:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755066 The HC dismissed the revenue's appeal regarding cancellation of registration under Section 12AA. The CIT(E) had denied registration to a trust on grounds that it had not yet started charitable activities as defined in Section 2(ii). The ITAT set aside this order, holding that registration cannot be refused solely because activities haven't commenced. The HC affirmed that at the initial registration stage, the Commissioner must verify genuineness of objects and activities (if started), but cannot deny registration purely for non-commencement of activities. Case-Laws Income Tax Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755066