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1. Trust's application for registration u/s 12AA cannot be denied solely on ground that it is yet to commence charitable activities. At initial stage, authorities must...

2. Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

3. Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

4. Cancellation of Registration u/s 12AA(3) - cancelled based on statement of trusties of other trust without providing opportunity of cross examination - neither an...

5. Exemption u/s 11 - entitled for registration u/s 12AA - the Commissioner would be bound to record the finding that an activity or activities actually carried on by the...

6. Cancellation of registration u/s 12AB(4) denied - trust's investments in mutual funds from accumulations and corpus donations, not borrowed funds - trust deed clause...

7. Exemption u/s. 10(23C)(vi) - Assessee Trust having multiple objects cannot be said to be existing “solely for the purpose of education”. It is open to the trust to...

8. Exemption u/s 11 - grant of registration u/s.12AA - “Religious Trust” v/s “Charitable Trust” - The objects do not channel the benefits to any community and thus, would...

9. Registration u/s 12AA and u/s 80G denied - Whether objects of the society/trust should be charitable in nature and the activities of the society/trust should be genuine?...

10. Registration u/s 12AA - proof of charitable activities - treatment as registered trust - receipt of land as Donation - the objects of the assessee trust being charitable...

11. The case revolves around the cancellation of registration u/s 12AB and whether the trust's activities qualify as charitable or not. The Commissioner invoked Section...

12. The Appellate Tribunal reviewed the rejection of registration u/s 12AB due to alleged violation of section 13(1)(b) as trust's objects were not solely for "SUNNI MUSLIMS....

13. The Income Tax Appellate Tribunal observed that the amendments made to the Trust deed were minor and did not affect the substance or spirit of the original deed. The...

14. Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and...

15. Registration can be rejected only when (a) activities of the trust are not genuine, and (b) that the activities of the trust or the institution are not being carried out...