https://www.taxtmi.com/caselaws?id=242179 Registration under section 12AA turns on the stated objects and the genuineness of activities, not merely on whether the applicant is a trust or society. On the record, the Waqf produced its creation deed, enrolment materials, audited accounts and other documents showing religious, charitable and community-oriented objects, including maintenance of religious properties, religious education and relief to the needy. Those activities matched the stated purposes, and the materials did not establish any disqualifying private benefit or impermissible investment pattern. The denial of registration was therefore set aside, and registration under section 12AA was allowed. en-us Thu, 12 Dec 2013 00:00:00 +0530 Thu, 09 Jan 2014 09:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242179 Registration under section 12AA turns on the stated objects and the genuineness of activities, not merely on whether the applicant is a trust or society. On the record, the Waqf produced its creation deed, enrolment materials, audited accounts and other documents showing religious, charitable and community-oriented objects, including maintenance of religious properties, religious education and relief to the needy. Those activities matched the stated purposes, and the materials did not establish any disqualifying private benefit or impermissible investment pattern. The denial of registration was therefore set aside, and registration under section 12AA was allowed. Case-Laws Income Tax Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242179