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The trust's objects were not solely for the benefit of alumni and faculty members of the university, but also for the general public through activities like food donation, blood donation, women empowerment, English learning, ecological awareness, and establishing a library for underprivileged children. The provisions of Section 13 should not be invoked at the time of granting registration u/s 12AA. The order denying registration u/s 12AB was set aside, and the Commissioner of Income Tax (Exemptions) was directed to grant final registration u/s 12AB.
The trust's objects were not solely for the benefit of alumni and faculty members of the university, but also for the general public through activities like food donation, blood donation, women empowerment, English learning, ecological awareness, and establishing a library for underprivileged children. The provisions of Section 13 should not be invoked at the time of granting registration u/s 12AA. The order denying registration u/s 12AB was set aside, and the Commissioner of Income Tax (Exemptions) was directed to grant final registration u/s 12AB.
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