Claim for registration under section 12AA could not be rejected merely or ground that assessee had spent only small amount towards charitable activities

IT : Where assessee-trust satisfied requirements of Rule 17A of 1962 Rules and submitted Form No. 10A alongwith requisite documents, its claim for registration under section 12AA could not be rejected merely or ground that assessee had spent only small amount towards charitable activities
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[2014] 49 taxmann.com 99 (Madras)
HIGH COURT OF MADRAS
Director of Income-tax (Exemptions), Chennai
v.
R.J.B.V. Vasudevan Educational & Charitable Trust*
R. SUDHAKAR AND G. M. AKBAR ALI, JJ.
TAX CASE (APPEAL) NO. 729 OF 2013†
JULY  22, 2014
Section 12AA of the Income-tax Act, 1961, read with rule 17A of the Income-tax Rules, 1962 - Charitable or religious trust - Registration procedure (Relevance of quantum of amount spent on charitable activities) - Whether where assessee-trust satisfied requirements of rule 17A of 1962 Rules and submitted Form No. 10A alongwith requisite documents, its claim for registration under section 12AA could not be rejected merely or ground that assessee had spent only small amount towards charitable activities - Held, yes [Para 12] [In favour of assessee]