https://www.taxtmi.com/caselaws?id=468547 Non-registration under the RPT Act, 1959 cannot by itself be treated as a bar to registration under section 12AB, because the two statutes operate in separate fields. The Tribunal also held that registration could not be denied merely on the footing that the applicant was a private trust, where its objects were not confined to a closed class and the record did not support a finding of nongenuine activities. On the section 80G request, the objection based on prior refusal of section 12AB registration failed, and the filing delay was condoned in light of the applicable CBDT circular. The applications were directed to be allowed. en-us Thu, 13 Feb 2025 00:00:00 +0530 Tue, 12 May 2026 14:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468547 Non-registration under the RPT Act, 1959 cannot by itself be treated as a bar to registration under section 12AB, because the two statutes operate in separate fields. The Tribunal also held that registration could not be denied merely on the footing that the applicant was a private trust, where its objects were not confined to a closed class and the record did not support a finding of nongenuine activities. On the section 80G request, the objection based on prior refusal of section 12AB registration failed, and the filing delay was condoned in light of the applicable CBDT circular. The applications were directed to be allowed. Case-Laws Income Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468547