https://www.taxtmi.com/article/detailed?id=5585 The document sets out that charitable purpose under the Income Tax Act encompasses specified inclusive heads and excludes commercial activities unless receipts fall below the statutory threshold; registration under Section 12AA requires the Commissioner to verify objects and genuineness via documents and inquiries and then record a written registration or refusal after hearing; contested issues include whether non disposal yields deemed registration; and cancellation under Section 12AA(3) is permissible only upon specific findings that activities are not genuine or not in accordance with objects. en-us Wed, 23 Apr 2014 10:12:14 +0530 Wed, 23 Apr 2014 10:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5585 The document sets out that charitable purpose under the Income Tax Act encompasses specified inclusive heads and excludes commercial activities unless receipts fall below the statutory threshold; registration under Section 12AA requires the Commissioner to verify objects and genuineness via documents and inquiries and then record a written registration or refusal after hearing; contested issues include whether non disposal yields deemed registration; and cancellation under Section 12AA(3) is permissible only upon specific findings that activities are not genuine or not in accordance with objects. Articles Income Tax Wed, 23 Apr 2014 10:12:14 +0530 https://www.taxtmi.com/article/detailed?id=5585