Registration has to be granted if no evidence to show activities of Trust are not being carried out genuinely: ITAT

Teachers Academy Education Trust Vs CIT (ITAT Bangalore) The application in the present case has been made by the assessee for grant of registration u/s. 12A of the Act. The facts that need to be considered for grant of registration u/s. 12A of the Act has been laid down in section 12AA of the Act. A reading of the provisions of section 12AA(1) of the Act shows that before the grant of registration, the CIT(E) has to satisfy himself about the genuineness of the activities of the trust and also about the objects of the trust, whether it is charitable in nature or not. In the present case, there...