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Registration U/s. 12A cannot be denied if CIT not doubted genuineness of activities of trust
Case Law Details
- Case Name
- Aggarwal Mitra Mandal Trust Vs Director Of Income Tax 29 September, 20062007 106 ITD 531 Delhi, 2007 293 ITR 259 Delhi, (2007) 109 TTJ Delhi 128
- Courts
- All ITAT, ITAT Delhi
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Aggarwal Mitra Mandal Trust Vs. DIT (Exemption) (2007) 293 ITR (AT) 259 (Delhi)- while granting registration under section 12A of the Act, the CIT is to satisfy himself about the genuineness of activities and objects of the trust and as such, the scope of his powers was limited in this regard to make such enquiries as he deemed to, in respect of these two aspects. It was further held that if the Commissioner had not doubted the genuineness of the activities of the trust, he could not refuse the grant of registration under section 12A of the Act. The provisions of section 13(1)...
