TaxTMI 
TaxTMI 
2026 (10) TMI 57
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....'BLE MR. JUSTICE S. RAVEEKUMAR For the Appellant: Mr. J. Narayanasamy, Senior Standing Counsel For Respondent: Not ready in notice JUDGMENT (Judgment of the Court was delivered by Dr.Anita Sumanth, J.) Mr. J. Narayanasamy, learned Senior Standing Counsel for the appellant/ Department, circulates a decision of this Court in The Commissioner of Income Tax-I, Madurai vs. Arulmigu S....
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....ther on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in directing the Commissioner of Income-tax to grant registration under Section 12AA of the Act to the assessee trust, even though the assessee not established two parameters i.e., genuineness of the trust and charitable activities carried out in terms of the trust deed in terms of the provis....
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....ing the benefit of Section 11, registration is required. Section 11[1][a] reads as under:- "11[1]. Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income-- [a] income derived from property held under trust wholly for charitable or religious purposes, to the extent to which s....
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....st is not created with both the objects, law does not make any disqualification for the trust to make an application for registration. Therefore, the Tribunal has correctly applied the provision of law and allowed the appeal, which finding is based on valid material evidence. The finding of the Tribunal is not perverse and it is a question of fact. Therefore, we find no ground to cause our interfe....