2015 (1) TMI 872

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..... ion. But nevertheless the genuineness of the objects of the trust were not questioned.Revenue would not be justified in refusing the grant of registration at the threshold. See CIT V. Arulmighu Sri Kamatchi Amman Trust (2012 (2) TMI 159 - MADRAS HIGH COURT ) - Decided in favour of assessee. - Tax Case (Appeal) No. 378 of 2013 - - - Dated:- 5-1-2015 - R. Sudhakar And R. Karuppiah,JJ. For th .....

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..... d in (2012) 206 Taxman 69 (CIT V. Arulmighu Sri Kamatchi Amman Trust), dismissed the appeal filed by the Revenue holding that the Revenue would not be justified in refusing the grant of registration at the threshold. For better clarity, the relevant portion of the decision of this Court reads as follows: 9. In the present case also, the Revenue only questions the trust not having commenced its .....

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..... uthority is vested with the Commissioner to cancel the registration in the event of the trust not being carried on in accordance with the objects of the trust, we do not find any ground to say that merely on the date of the application, the assessee trust had not commenced its activities, hence, registration could not be granted. It is not denied by the assessee that on the date of the application .....

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