Charitable registration requires only prima facie scrutiny of objects and activities; procedural lapses cannot justify refusal without adverse material.

At the registration stage under section 12A, the enquiry is limited to a prima facie review of the trust's objects and the genuineness of its activities, and registration cannot be refused merely because of procedural lapses, bank transactions, or non-filing of return unless there is cogent material showing that the activities are non-genuine or non-charitable. The record showed a medical conference and workshops supported by photographs, invoices, and activity details, which were treated as educational and awareness-oriented charitable activities. Mere surplus or expenditure on venue and related services did not by itself establish a profit motive. The rejection of registration was therefore not justified, and registration was directed to be granted.

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Issues: Whether rejection of registration under section 12A(1)(ac)(vi) of the Income-tax Act, 1961 was justified on the ground that the assessee had not established genuineness of activities and the charitable nature of its objects.

Analysis: At the stage of registration, the enquiry is confined to a prima facie examination of the objects of the trust and the genuineness of its activities. The assessee's objects were not doubted. The denial of registration rested mainly on alleged insufficiency of evidence, certain bank transactions, and non-filing of return, but there was no cogent material to show that the activities were ingenuine or non-charitable. The record showed organisation of a medical conference and workshops, supported by photographs, invoices, and activity details. Such educational and awareness-oriented activities fall within the ambit of charity, and the mere presence of surplus or expenditure on venue and related services does not by itself establish a profit motive or warrant denial of registration. Procedural lapses and bank transactions are matters for assessment and do not conclude the registration enquiry.

Conclusion: The rejection of registration was not justified and the assessee was entitled to registration.

Final Conclusion: The impugned order was set aside and registration under section 12A was directed to be granted from the specified effective date, resulting in success for the assessee.

Ratio Decidendi: For registration under section 12A, the authority must confine itself to a prima facie assessment of the charitable objects and genuineness of activities, and registration cannot be refused merely on procedural deficiencies or accounting transactions absent material showing that the activities are non-genuine or non-charitable.

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