Charitable registration under section 12AB depends on the...

Charitable registration under section 12AB depends on the predominant purpose, the manner of carrying on activities and application of income; incidental fees for public facilities, medical relief, poverty relief, education or skill development do not by themselves establish a commercial purpose. Rent paid to a trustee's related person for premises with mixed residential use does not alone make activities non-genuine without material showing fictitious or excessive rent or return of funds. Expenditure reasonableness and compliance with sections 11 to 13 ordinarily remain assessment issues. CBDT's extended Form 10AB deadline allowed section 80G approval applications filed within the relaxation period.