https://www.taxtmi.com/caselaws?id=64064 Registration under section 12A turns on a prima facie examination of whether the applicant's objects and activities are genuinely charitable and educational. The Tribunal noted that the assessee society's memorandum was directed to establishing and administering educational institutions, and that its properties were used for schools on nominal rent while income was applied to repairs, construction, maintenance and other educational purposes, with no material indicating a profit motive. It also held that registration proceedings are not the proper stage to decide the ultimate availability of exemption under sections 11 and 12. On these facts, rejection of registration was unsustainable and the society was treated as entitled to registration. en-us Wed, 29 Jan 2003 00:00:00 +0530 Thu, 03 Feb 2011 15:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64064 Registration under section 12A turns on a prima facie examination of whether the applicant's objects and activities are genuinely charitable and educational. The Tribunal noted that the assessee society's memorandum was directed to establishing and administering educational institutions, and that its properties were used for schools on nominal rent while income was applied to repairs, construction, maintenance and other educational purposes, with no material indicating a profit motive. It also held that registration proceedings are not the proper stage to decide the ultimate availability of exemption under sections 11 and 12. On these facts, rejection of registration was unsustainable and the society was treated as entitled to registration. Case-Laws Income Tax Wed, 29 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64064