https://www.taxtmi.com/caselaws?id=459701 At the commencement stage of registration, the revenue authority's inquiry is limited to whether a trust's stated objects are charitable or religious in nature. The absence of actual charitable activity at that point does not, by itself, justify refusal or cancellation of registration on that ground. The trust deed recitals were treated as sufficient to support exemption-related relief, and the Tribunal's view was upheld against the revenue. en-us Mon, 13 Feb 2023 00:00:00 +0530 Tue, 24 Dec 2024 10:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459701 At the commencement stage of registration, the revenue authority's inquiry is limited to whether a trust's stated objects are charitable or religious in nature. The absence of actual charitable activity at that point does not, by itself, justify refusal or cancellation of registration on that ground. The trust deed recitals were treated as sufficient to support exemption-related relief, and the Tribunal's view was upheld against the revenue. Case-Laws Income Tax Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459701