https://www.taxtmi.com/caselaws?id=775229 ITAT AGRA allowed the assessee trust's appeal against rejection of registration application under Section 12AB. The revenue contended that the trust was not engaged in substantial charitable activities and genuineness of charitable activities was not established. ITAT found that CIT(E) failed to consider the assessee's reply and did not issue show-cause notice before rejecting the application. The tribunal noted that registration under Section 12A should not be rejected merely because the trust has not undertaken substantial activities or is in early establishment stages. Relying on precedent that genuineness of trust activities can only be evaluated over time, ITAT set aside CIT(E)'s order and remanded the matter for fresh consideration. Appeal allowed for statistical purposes. en-us Fri, 18 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775229 ITAT AGRA allowed the assessee trust's appeal against rejection of registration application under Section 12AB. The revenue contended that the trust was not engaged in substantial charitable activities and genuineness of charitable activities was not established. ITAT found that CIT(E) failed to consider the assessee's reply and did not issue show-cause notice before rejecting the application. The tribunal noted that registration under Section 12A should not be rejected merely because the trust has not undertaken substantial activities or is in early establishment stages. Relying on precedent that genuineness of trust activities can only be evaluated over time, ITAT set aside CIT(E)'s order and remanded the matter for fresh consideration. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775229