2023 (2) TMI 1368

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..... ed Tribunal which had taken note of the various decisions of the Hon ble Supreme Court and, in our view, rightly held that while granting registration to the charitable institution or trust, if it is at the commencement stage, the powers of DIT with whom the application is filed by such trust/institution are limited to the aspect of examining whether or not the objects of the trust are charitable .....

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..... (i) Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal is correct in holding that a trust has to be registered under Section 12AA and exemption certificate granted under section 80G(5)(vi) of the Income-tax Act, 1961 on the basis of the recitals in the trust deed though the trust had not carried out any charitable activities ? We have heard Mr. Prithu Dudhe, le .....

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