https://www.taxtmi.com/caselaws?id=783158 HC upheld the Tribunal's order directing grant of registration u/s 12A to the assessee-trust. It held that absence of activities cannot, by itself, imply lack of genuineness of activities; genuineness can be examined only when activities are actually carried out. The Commissioner erred in treating non-commencement of educational activities as failure to satisfy the genuineness requirement. HC clarified, relying on SC precedent, that registration u/s 12A/12AA does not automatically confer exemption under ss.10 or 11; the Assessing Officer must independently scrutinize exemption claims at assessment. The substantial question of law was answered in favour of the assessee. en-us Wed, 03 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783158 HC upheld the Tribunal's order directing grant of registration u/s 12A to the assessee-trust. It held that absence of activities cannot, by itself, imply lack of genuineness of activities; genuineness can be examined only when activities are actually carried out. The Commissioner erred in treating non-commencement of educational activities as failure to satisfy the genuineness requirement. HC clarified, relying on SC precedent, that registration u/s 12A/12AA does not automatically confer exemption under ss.10 or 11; the Assessing Officer must independently scrutinize exemption claims at assessment. The substantial question of law was answered in favour of the assessee. Case-Laws Income Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783158