Roundglass Foundation v. CIT(E) (2020) 77 ITR 288 (Chd.)(Trib.)

S. 12A : Registration–Trust or institution-Corporate Social Responsibility–Denial of registration is held to be not justified.

Tribunal held that  the Commissioner nowhere in the order had pointed out that the assessee had not been acting in accordance with its objectives or that the activity of the assessee was not genuine vis-a-vis its objects. There was no allegation or observation by the Commissioner about the charitable nature of its objects and activities thereof. Merely because the assessee had been formed by another company for complying with the corporate social responsibility requirements, it could not be denied registration.