https://www.taxtmi.com/caselaws?id=463749 DELHI HC held the DIT erred in refusing registration under s.12AA solely because the trust had not yet carried out charitable activity. The court ruled registration may be granted on the basis of charitable objects and prima facie documentary evidence of genuineness; questions about application of receipts and entitlement to exemptions under ss.11-12 are to be adjudicated at assessment. The HC set aside the administrative refusal and upheld the ITAT's direction to grant registration from inception. en-us Tue, 06 Nov 2012 00:00:00 +0530 Mon, 15 Sep 2025 15:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463749 DELHI HC held the DIT erred in refusing registration under s.12AA solely because the trust had not yet carried out charitable activity. The court ruled registration may be granted on the basis of charitable objects and prima facie documentary evidence of genuineness; questions about application of receipts and entitlement to exemptions under ss.11-12 are to be adjudicated at assessment. The HC set aside the administrative refusal and upheld the ITAT's direction to grant registration from inception. Case-Laws Income Tax Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463749