Dismissing the appeal of the Revenue the Court held that while granting registration to charitable institution or trust, if it is at commencement stage, powers of DIT with whom application is filed by such trust/institution are limited to aspect of examining whether or not objects of trust are charitable in nature. Order of Tribunal is affirmed.
DIT(E) v. She Foundation (2023) 292 Taxman 216 (Cal.)(HC)
S. 12AA : Procedure for registration-Trust or institution-Commencement stage-Only has to examine whether the object of the Trust is charitable or not-Order of Tribunal directing to grant the registration is affirmed.[S. 2(15), 11]