https://www.taxtmi.com/caselaws?id=69891 Registration under section 12AA could not be related back to the association's date of inception where its original memorandum and bye-laws were aimed at members' interests and were not charitable. The earlier refusal of registration was not challenged, and the later modification of objects was introduced to bring the association within the charitable regime and secure section 11 benefits. In the absence of evidence of charitable activity under the original objects, the change operated only from the date the objects were modified. Registration was therefore warranted prospectively from 13 March 2000, not retrospectively. en-us Fri, 20 May 2005 00:00:00 +0530 Wed, 18 Jul 2012 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69891 Registration under section 12AA could not be related back to the association's date of inception where its original memorandum and bye-laws were aimed at members' interests and were not charitable. The earlier refusal of registration was not challenged, and the later modification of objects was introduced to bring the association within the charitable regime and secure section 11 benefits. In the absence of evidence of charitable activity under the original objects, the change operated only from the date the objects were modified. Registration was therefore warranted prospectively from 13 March 2000, not retrospectively. Case-Laws Income Tax Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69891