Section 12A of the Income-tax Act, 1961 - Charitable or religious trust - Registration of (Scope of enquiry) - Whether under section 12A Commissioner cannot travel to extent that whether income of trust from property is wholly applied for charitable purposes or not so as to make it entitle to claim exemption under sections 11 and 12 - Held, yes - Assessee-trust preferred an application under section 12A before Commissioner for registration - Thereupon Commissioner received a report from Assessing Officer through Joint Commissioner - Thereafter Commissioner without considering such report rejected application for registration on ground that objects of trust and its activities were not genuine - Tribunal examined material on record and having been satisfied about genuineness of objects and activities of trust set aside order passed by Commissioner and directed him to grant registration - Whether order of Tribunal granting registration to assessee deserved to be upheld - Held, yes [Para 7] [In favour of assessee]
