Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Trust's application for registration u/s 12AA cannot be denied...
Trust's application can't be denied solely for not starting charitable activities. Authorities must verify objects' genuineness & activities' alignment.
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Trust's application for registration u/s 12AA cannot be denied solely on ground that it is yet to commence charitable activities. At initial stage, authorities must satisfy themselves about genuineness of trust's objects. If trust has commenced activities, authorities must also verify activities further trust's objects. Mere non-commencement of activities cannot be ground for refusing registration u/s 12AA. High Court held application cannot be rejected solely for not starting activities, and ruled in favor of trust.
Trust's application for registration u/s 12AA cannot be denied solely on ground that it is yet to commence charitable activities. At initial stage, authorities must satisfy themselves about genuineness of trust's objects. If trust has commenced activities, authorities must also verify activities further trust's objects. Mere non-commencement of activities cannot be ground for refusing registration u/s 12AA. High Court held application cannot be rejected solely for not starting activities, and ruled in favor of trust.
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