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2013 (12) TMI 639 - AT - Income TaxRejection of application for registration u/s 12AA – The assessee is a public charitable trust having objects – Providing of medical relief to poor; to provide food free of cost to poor people and to carry on such philanthropic activities for the benefit of the downtrodden Held that:- The charity should come after some reasonable time The concept of gestation period for any institution to start functioning, is applicable to a charitable institution as well - . The assessee trust is in infancy - The objectives declared by the assessee in its trust deed are charitable in nature – Decided in favour of assessee.
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