https://www.taxtmi.com/caselaws?id=460888 The Tribunal directed the Commissioner of Income Tax (CIT) to grant registration under section 12A(a) to the respondent trust, despite the absence of charitable activities at the time of application. The Tribunal determined that the CIT could not assess the genuineness of the trust's activities when none had been conducted. It found no defects in the trust deed's clauses regarding charitable objectives, emphasizing that the focus should be on the trust's objectives rather than activities before registration. The appeal was dismissed, and the decision was in favor of the assessee. en-us Tue, 18 Jul 2017 00:00:00 +0530 Tue, 18 Mar 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460888 The Tribunal directed the Commissioner of Income Tax (CIT) to grant registration under section 12A(a) to the respondent trust, despite the absence of charitable activities at the time of application. The Tribunal determined that the CIT could not assess the genuineness of the trust's activities when none had been conducted. It found no defects in the trust deed's clauses regarding charitable objectives, emphasizing that the focus should be on the trust's objectives rather than activities before registration. The appeal was dismissed, and the decision was in favor of the assessee. Case-Laws Income Tax Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460888