https://www.taxtmi.com/caselaws?id=768386 The HC upheld ITAT's decision granting registration u/s 12AA to a Trust. Revenue challenged the registration claiming the Trust's objects were purely religious. ITAT found the Trust's purposes were both charitable and religious in nature. HC confirmed this factual finding was based on evidence and not perverse or contrary to law. Revenue could not competently contradict ITAT's categorical findings during arguments. The Trust was held entitled to registration u/s 12AA. Decision favored the assessee Trust. en-us Tue, 01 Apr 2025 00:00:00 +0530 Sat, 05 Apr 2025 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768386 The HC upheld ITAT's decision granting registration u/s 12AA to a Trust. Revenue challenged the registration claiming the Trust's objects were purely religious. ITAT found the Trust's purposes were both charitable and religious in nature. HC confirmed this factual finding was based on evidence and not perverse or contrary to law. Revenue could not competently contradict ITAT's categorical findings during arguments. The Trust was held entitled to registration u/s 12AA. Decision favored the assessee Trust. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768386