https://www.taxtmi.com/caselaws?id=210749 A trust with educational and charitable objects was treated as genuine for Section 12AA registration because the Commissioner's inquiry is confined to the trust's objects and the genuineness of its activities. Subsequent acts by trustees in treating trust property as family property, executing rectification or partition deeds, or offering security did not negate a valid dedication or make the trust non-genuine; at most, they amounted to breach of trust. Since schools and colleges were being run in furtherance of the stated objects, alleged misuse of income and exemption issues were matters for assessment, not refusal of registration. en-us Wed, 07 Sep 2011 00:00:00 +0530 Thu, 12 Mar 2026 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210749 A trust with educational and charitable objects was treated as genuine for Section 12AA registration because the Commissioner's inquiry is confined to the trust's objects and the genuineness of its activities. Subsequent acts by trustees in treating trust property as family property, executing rectification or partition deeds, or offering security did not negate a valid dedication or make the trust non-genuine; at most, they amounted to breach of trust. Since schools and colleges were being run in furtherance of the stated objects, alleged misuse of income and exemption issues were matters for assessment, not refusal of registration. Case-Laws Income Tax Wed, 07 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210749