2020 (3) TMI 639

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..... e the registration of the trust and it cannot direct registration of the trust under a particular category as it had done in the present case i.e. General Public Utility Trust. Tribunal has not held that the CIT(E) should have granted registration to the respondent-Trust without examining its objects and activities. Only the conditions imposed and the categorisation of the trust have been struc .....

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..... e impugned order is reproduced here-in-below:- It is for the Assessing Officer to examine every year after considering the activities of the trust whether they fall within any of the above clauses of charitable activities. The CIT is not supposed to specify while registering the trust the activities which can or would be performed by the trust. In view of the above, we direct that the trust w .....

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..... se the registration of the trust and it cannot direct registration of the trust under a particular category as it had done in the present case i.e. General Public Utility Trust. 4. In our opinion, the Tribunal has not held that the CIT(E) should have granted registration to the respondent-Trust without examining its objects and activities. Only the conditions imposed and the categorisation of t .....

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