Case Law Details
Case Name : Jaipal Singh Sharma Trust Vs CIT (ITAT Delhi)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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Brief of the Case
ITAT Delhi held In the case of Jaipal Singh Sharma Trust vs. CIT that it is well settled that at the stage of grant of registration, the non-commencement of the activities by the Trust cannot be a ground for refusal of registration u/s 12AA.
On the observations made by the CIT, on the alleged inadequacy of the evidences brought on record to show the capacity of the lenders from whom the assessee trust had borrowed loans, it is clear that such comment
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