Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
At the stage of registration under section 12AB, the enquiry is confined to whether the trust's objects are charitable, its activities are genuine, and any applicable law material to those objects has been complied with. Alleged benefits to members, related-party dealings, loans, or rent variations falling within section 13 are matters for assessment while considering exemption under sections 11 and 12, and do not by themselves justify refusal of registration. Section 12AB(4) applies only after registration and on specified violations. As there was no finding of non-charitable objects, ingenuine activities, false information, or final legal violation, the refusal was set aside and registration was directed to be granted.
At the stage of registration under section 12AB, the enquiry is confined to whether the trust's objects are charitable, its activities are genuine, and any applicable law material to those objects has been complied with. Alleged benefits to members, related-party dealings, loans, or rent variations falling within section 13 are matters for assessment while considering exemption under sections 11 and 12, and do not by themselves justify refusal of registration. Section 12AB(4) applies only after registration and on specified violations. As there was no finding of non-charitable objects, ingenuine activities, false information, or final legal violation, the refusal was set aside and registration was directed to be granted.
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