S. 12A Registration not dependent on commencement of charitable activity

HIGH COURT OF DELHI Director of Income-tax versus Foundation of Ophthalmic & Optometry Research Education Centre IT APPEAL NO. 1687 OF 2010 AUGUST 16, 2012 JUDGMENT S. Ravindra Bhat, J.  The Revenue claims to be aggrieved by the decision of the Income Tax Appellate Tribunal (ITAT) in ITA No. 202/DL/2009. By the impugned judgment, the ITAT had allowed the assessee’s claim for registration as charitable trust under Section 12AA(1)(B) of the Act. The substantial question of law framed in this case is: – “Whether the Income Tax Appellant Tribunal was right ...