https://www.taxtmi.com/caselaws?id=759815 ITAT Jodhpur allowed the appeal of the assessee trust whose registration under Section 12A(a) was cancelled by CIT(E). The tax authority alleged trust activities were not genuine and property/income was used for personal benefit of trustees. ITAT held that despite lower hospital receipts, trust activities remained genuine and aligned with trust deed objects. Rental income from shops was permitted under trust deed clause 7(xii) and used for main objects. Trustees residing in small quarters while providing unpaid services and bearing utility costs did not constitute misuse of trust property. Registration denial was incorrect as trust activities were charitable in nature. en-us Tue, 30 Apr 2024 00:00:00 +0530 Wed, 09 Oct 2024 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759815 ITAT Jodhpur allowed the appeal of the assessee trust whose registration under Section 12A(a) was cancelled by CIT(E). The tax authority alleged trust activities were not genuine and property/income was used for personal benefit of trustees. ITAT held that despite lower hospital receipts, trust activities remained genuine and aligned with trust deed objects. Rental income from shops was permitted under trust deed clause 7(xii) and used for main objects. Trustees residing in small quarters while providing unpaid services and bearing utility costs did not constitute misuse of trust property. Registration denial was incorrect as trust activities were charitable in nature. Case-Laws Income Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759815