The Tribunal held that the CIT was not justified in refusing the registration u/s. 12AA without bringing an biota of evidence that objects of assessee are not charitable in nature. The assessee deserves to be granted registration u/s. 12AA.
Aasho Charitable Trust v. CIT (E) (2018) 192 TTJ 86 (Delhi)(Trib.)
S. 12AA : Procedure for registration –Trust or institution-Refusal of registration was held to be not justified without bringing any evidence to demonstrate that the object of the Trust is not charitable .[ S.2(15) ]