Dismissing the appeal of the revenue the Court held that , at the time of registration what has to be looked in to is whether the trust is a genuine or it is a sham institution. Registration allowed by the Tribunal is held to be justified .
CIT v. Dali Bai Sewa Sansthan ( 2018) 99 taxmann.com 289/ 259 Taxman 347 ( Raj) (HC) Editorial: SLP of revenue is allowed CIT v. Dali Bai Sewa Sansthan ( 2018) 259 Taxman 346 ( SC)
S. 12AA : Procedure for registration –Trust or institution- At the time of registration what has to be looked in to is whether the trust is a genuine or it is a sham institution- Registration allowed by the Tribunal is held to be justified [ S.11, 12,80G ]