2010 (3) TMI 1115

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....mar For the Respondent : Shri K.V.N. Charya (D R) ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal preferred by the assessee is directed against the order passed by the CIT-Hyderabad dated 6/5/2009 wherein the CIT rejected the applications of the assessee for grant approval u/s 12A and 80G of the Act. 2. In this case, the assessee's application for approval under sec.12A & ....

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.... objects of the trust or charitable in nature. The carrying on charitable activity at the stage of commencement of institution is not relevant to decide that whether such trust is entitled for registration. So long as the object of the trust is charitable in nature, registration cannot be refused if the trust is genuine. Therefore, there is no material on record to justify the action of the DIT by....