https://www.taxtmi.com/caselaws?id=781668 ITAT (Bangalore) held that cancellation of the trust's registration under section 12AB (and related 80G approval) was unsustainable, finding no evidence of non-genuine activity. The tribunal ruled that the quantum of expenditure at an inception stage is not determinative; genuineness of activities aligned with the trust's objects is the relevant criterion. CET (Exemptions) erred in refusing registration solely for not incurring substantial expenditure. The appeal was allowed and CIT(Exemptions) was directed to grant registration under section 12AB as applied on 7.6.2024 in Form No.10AB. en-us Mon, 25 Aug 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781668 ITAT (Bangalore) held that cancellation of the trust's registration under section 12AB (and related 80G approval) was unsustainable, finding no evidence of non-genuine activity. The tribunal ruled that the quantum of expenditure at an inception stage is not determinative; genuineness of activities aligned with the trust's objects is the relevant criterion. CET (Exemptions) erred in refusing registration solely for not incurring substantial expenditure. The appeal was allowed and CIT(Exemptions) was directed to grant registration under section 12AB as applied on 7.6.2024 in Form No.10AB. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781668