https://www.taxtmi.com/caselaws?id=67206 At the registration stage under sections 12A and 12AA, the inquiry is confined to the trust's objects and the genuineness of its activities; alleged breach of section 13 is not a valid basis to refuse registration. The trust's objects, relating to religious occasions, education and activities of the Dawoodi Bohra community, were treated as religious in nature when viewed as a whole, so it was characterised as a public religious trust rather than a purely charitable trust for a particular community. On that basis, section 13(1)(b) was inapplicable and section 13(1)(c) could not justify refusal. Registration was therefore directed to be granted. en-us Fri, 28 Mar 2008 00:00:00 +0530 Wed, 20 Dec 2023 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67206 At the registration stage under sections 12A and 12AA, the inquiry is confined to the trust's objects and the genuineness of its activities; alleged breach of section 13 is not a valid basis to refuse registration. The trust's objects, relating to religious occasions, education and activities of the Dawoodi Bohra community, were treated as religious in nature when viewed as a whole, so it was characterised as a public religious trust rather than a purely charitable trust for a particular community. On that basis, section 13(1)(b) was inapplicable and section 13(1)(c) could not justify refusal. Registration was therefore directed to be granted. Case-Laws Income Tax Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67206