CIT cannot deny registration of trust U/s. 12AA by examining activities instead of objects

IN THE ITAT CHENNAI BENCH ‘A’ A.V.S. Educational Trust Versus Income-tax Officer IT Appeal Nos. 1911 & 1933 (Mds.) of 2012 January 18, 2013 ORDER Vikas Awasthy, Judicial Member The present set of appeals i.e. ITA No.1911 & 1933/Mds/2012 have been filed by the assessee impugning the order of the Commissioner of Income Tax, Salem passed under section 12AA and 80G(5) (vi) of the Income Tax Act, 1961 respectively both dated 14.9.2012. 2. Brief facts of the case are that the assessee is a trust created on 11.1.2012. The assessee had applied for registration und...