https://www.taxtmi.com/caselaws?id=782983 ITAT Ahmedabad set aside the order of CIT(E) denying final registration to the assessee-trust under s.12A/12AB on the ground of absence of charitable activities. Relying on settled SC law, the Tribunal held that for purposes of registration, it is not mandatory that charitable activities must already have been undertaken; what is material is the genuineness of the objects and proposed activities. Since CIT(E) had examined only past activities and not the trust's objects, ITAT remanded the matter to CIT(E) for fresh consideration confined to the trust's objects. The assessee's appeal was allowed for statistical purposes. en-us Wed, 20 Aug 2025 00:00:00 +0530 Sat, 06 Dec 2025 14:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782983 ITAT Ahmedabad set aside the order of CIT(E) denying final registration to the assessee-trust under s.12A/12AB on the ground of absence of charitable activities. Relying on settled SC law, the Tribunal held that for purposes of registration, it is not mandatory that charitable activities must already have been undertaken; what is material is the genuineness of the objects and proposed activities. Since CIT(E) had examined only past activities and not the trust's objects, ITAT remanded the matter to CIT(E) for fresh consideration confined to the trust's objects. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782983