https://www.taxtmi.com/caselaws?id=238988 At the stage of registration under section 12AA, the Commissioner must confine the enquiry to whether the objects are charitable and the activities are genuine. An educational institution's objects remained charitable under section 2(15), and refusal could not rest on alleged commerciality, fee collection, surplus, or issues arising under the Right of Children to Free and Compulsory Education Act, 2009, which fall within that Act's own framework. The proviso to section 2(15) was held inapplicable to education. Once registration was directed to be granted, the consequential rejection of approval under section 80G, which depended entirely on that refusal, could not survive and was cancelled, subject to verification of the original instrument of establishment. en-us Thu, 17 Jan 2013 00:00:00 +0530 Wed, 23 Oct 2013 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238988 At the stage of registration under section 12AA, the Commissioner must confine the enquiry to whether the objects are charitable and the activities are genuine. An educational institution's objects remained charitable under section 2(15), and refusal could not rest on alleged commerciality, fee collection, surplus, or issues arising under the Right of Children to Free and Compulsory Education Act, 2009, which fall within that Act's own framework. The proviso to section 2(15) was held inapplicable to education. Once registration was directed to be granted, the consequential rejection of approval under section 80G, which depended entirely on that refusal, could not survive and was cancelled, subject to verification of the original instrument of establishment. Case-Laws Income Tax Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238988