Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
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Running a play school and kindergarten was treated as "education" under section 2(15) because the Tribunal found the activity involved organised pre-primary instruction through qualified nursery teachers, not mere informal care. On that basis, the institution's objects were held charitable for registration purposes and entitlement to section 12A registration followed. At the registration stage, the inquiry is limited to the objects of the institution and the genuineness of its activities; any alleged section 13 violation, including payments to related parties, is not ative for registration and must be examined, if relevant, in assessment proceedings. The refusal of registration on that ground was therefore unjustified.
Running a play school and kindergarten was treated as "education" under section 2(15) because the Tribunal found the activity involved organised pre-primary instruction through qualified nursery teachers, not mere informal care. On that basis, the institution's objects were held charitable for registration purposes and entitlement to section 12A registration followed. At the registration stage, the inquiry is limited to the objects of the institution and the genuineness of its activities; any alleged section 13 violation, including payments to related parties, is not ative for registration and must be examined, if relevant, in assessment proceedings. The refusal of registration on that ground was therefore unjustified.
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