https://www.taxtmi.com/highlights?id=91730 The HC dismissed the revenue appeal and upheld the ITAT order directing registration under s.12AB of the IT Act. The court held that the Principal Commissioner/Commissioner must satisfy themselves as to the trust's objects and genuineness of activities under clause (a) r/w s.2(15) and record a written order of registration to be communicated to the applicant. Relying on the SC principle that a newly constituted trust may be registered on the basis of its objects even absent prior activity, the HC accepted the ITAT's finding that the assessee's objects are charitable and that denial of s.12AB registration based on actual activities was unsustainable; the appeal was dismissed. en-us Wed, 20 Aug 2025 18:55:20 +0530 Wed, 20 Aug 2025 18:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91730 The HC dismissed the revenue appeal and upheld the ITAT order directing registration under s.12AB of the IT Act. The court held that the Principal Commissioner/Commissioner must satisfy themselves as to the trust's objects and genuineness of activities under clause (a) r/w s.2(15) and record a written order of registration to be communicated to the applicant. Relying on the SC principle that a newly constituted trust may be registered on the basis of its objects even absent prior activity, the HC accepted the ITAT's finding that the assessee's objects are charitable and that denial of s.12AB registration based on actual activities was unsustainable; the appeal was dismissed. Highlights Income Tax Wed, 20 Aug 2025 18:55:20 +0530 https://www.taxtmi.com/highlights?id=91730