https://www.taxtmi.com/caselaws?id=465179 ITAT allowed the appeal of the assessee-trust and set aside the order of the Commissioner denying registration under s.12A(1)(a). It held that at the stage of registration under s.12AA, the Commissioner's enquiry is confined to examining the charitable nature of the objects and the genuineness of activities, based on documents and information furnished. The trust's objects relating to education and medical relief were held to be prima facie charitable, and no material was shown to indicate otherwise. The absence of activities could not be treated as lack of genuineness. The Commissioner was directed to grant registration under s.12A. en-us Fri, 11 Feb 2011 00:00:00 +0530 Tue, 09 Dec 2025 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465179 ITAT allowed the appeal of the assessee-trust and set aside the order of the Commissioner denying registration under s.12A(1)(a). It held that at the stage of registration under s.12AA, the Commissioner's enquiry is confined to examining the charitable nature of the objects and the genuineness of activities, based on documents and information furnished. The trust's objects relating to education and medical relief were held to be prima facie charitable, and no material was shown to indicate otherwise. The absence of activities could not be treated as lack of genuineness. The Commissioner was directed to grant registration under s.12A. Case-Laws Income Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465179