https://www.taxtmi.com/caselaws?id=464340 ITAT upheld the assessee's appeal and directed the ld. CIT(E) to grant registration under section 12AB. The tribunal found that the trust had commenced genuine charitable activity (training under an Annual Lifesaver Revalidation Programme) despite limited expenditure at the inception stage, and that absence of large-scale spending did not justify denial. ITAT held that the CIT(E) may call for documents or inquiries needed to satisfy the twin tests of genuineness of activity and compliance with other applicable laws, but on the facts registration must be granted. en-us Thu, 31 Jul 2025 00:00:00 +0530 Fri, 24 Oct 2025 10:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464340 ITAT upheld the assessee's appeal and directed the ld. CIT(E) to grant registration under section 12AB. The tribunal found that the trust had commenced genuine charitable activity (training under an Annual Lifesaver Revalidation Programme) despite limited expenditure at the inception stage, and that absence of large-scale spending did not justify denial. ITAT held that the CIT(E) may call for documents or inquiries needed to satisfy the twin tests of genuineness of activity and compliance with other applicable laws, but on the facts registration must be granted. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464340