Tribunal held that\u00a0 the registration under section\u00a012AA\u00a0could not be denied for non-payment of taxes on the income. While granting registration, the only issue to be examined by the Commissioner (E) was whether the trust was for a charitable purpose or not. The Department had not disputed the objects of the trust or genuineness of activities conducted by the assessee-trust nor disputed the charitable nature of the activities conducted by the assessee-trust. All the requirements of registration under section\u00a012AA\u00a0of the Act having been satisfied by the assessee-trust, the Department was to grant registration under section\u00a012AA\u00a0of the Act to the assessee-trust. Whether taxes were due to be paid on any income received had to be looked into only at the time of assessment proceedings. It was open to the Assessing Officer to decide the issue at the time of assessment proceedings.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AA : Procedure for registration \u2013Trust or institution- Non-payment of taxes not a criteria for denial of registration \u2013 Registration is directed to be granted .[ S. 11(1)(d), 12A, 139(4A )] S. 12AA : Procedure for registration \u2013Trust or institution- Non-payment of taxes not a criteria for denial of registration \u2013 Registration is directed to be granted .[ S. 11(1)(d), 12A, 139(4A )] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-18631","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Qv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18631"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18631\/revisions"}],"predecessor-version":[{"id":18632,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18631\/revisions\/18632"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}