CIT(E) v. Shri Suparasnath Jain Sangh Trust (2018) 304 CTR 110 / 167 DTR129 (Raj) (HC)

S. 12AA : Procedure for registration –Trust or institution –Genuineness of trust and its activities are not doubted – Registration cannot be refused. [ S.2(15), 11]

On appeal, the High Court held that the Tribunal was justified in its findings to grant registration under S. 12AA by observing that there was no requirement for any trust to be registered with the Charity Commissioner of the Devasthan Department of Rajasthan and the CIT (E) has to leave its examination only to the objects of the trust and genuineness of the activities which have been examined and no defect has been pointed out by CIT.