https://www.taxtmi.com/forum/issue?id=4025 A trust running an educational institution with prior charitable registration applied for registration under the educational exemption category after gross receipts crossed the threshold; the commissioner refused registration citing inter trust transactions with another related trust. Key issues are whether separate educational exemption registration is mandatory despite existing charitable registration, and whether inter trust transfers between trusts with common members justify denial when the ultimate objective is provision of education. Resolution requires detailed factual analysis of the transactions and their alignment with the charitable educational purpose. en-us Thu, 12 Apr 2012 20:57:08 +0530 Thu, 23 Jan 2025 15:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4025 A trust running an educational institution with prior charitable registration applied for registration under the educational exemption category after gross receipts crossed the threshold; the commissioner refused registration citing inter trust transactions with another related trust. Key issues are whether separate educational exemption registration is mandatory despite existing charitable registration, and whether inter trust transfers between trusts with common members justify denial when the ultimate objective is provision of education. Resolution requires detailed factual analysis of the transactions and their alignment with the charitable educational purpose. Discussion-Forum Income Tax Thu, 12 Apr 2012 20:57:08 +0530 https://www.taxtmi.com/forum/issue?id=4025