https://www.taxtmi.com/caselaws?id=65489 The Committee's power to create a trust for managing a hospital was upheld because the statutory authority to do acts incidental and conducive to efficient management was read broadly, and the trust remained charitable under the Committee's control through appointment and removal of trustees. Registration under section 12AA could not be refused merely because the trust had not yet commenced full charitable operations or because the arrangement generated revenue for implementing its objects; at the registration stage, the enquiry is confined to the charitable nature of the objects and the genuineness of the trust. The denial of registration was therefore unsustainable, and the trust was entitled to registration for charitable purposes. en-us Thu, 20 Nov 2008 00:00:00 +0530 Mon, 06 Jun 2016 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65489 The Committee's power to create a trust for managing a hospital was upheld because the statutory authority to do acts incidental and conducive to efficient management was read broadly, and the trust remained charitable under the Committee's control through appointment and removal of trustees. Registration under section 12AA could not be refused merely because the trust had not yet commenced full charitable operations or because the arrangement generated revenue for implementing its objects; at the registration stage, the enquiry is confined to the charitable nature of the objects and the genuineness of the trust. The denial of registration was therefore unsustainable, and the trust was entitled to registration for charitable purposes. Case-Laws Income Tax Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65489