https://www.taxtmi.com/caselaws?id=251465 For registration under section 12A/12AA, the authority must examine the institution's objects rather than conduct a deeper inquiry into how income is applied or other extraneous matters. The text states that, for an Agricultural Market Committee constituted under the relevant State law, the jurisdictional High Court had already held such bodies entitled to registration, and that ruling governed the issue. A later High Court decision under section 10(23C) did not control the registration question. On that basis, refusal of registration on the ground that the committee's activities were not charitable was unsustainable, and registration relief was granted. en-us Fri, 05 Sep 2014 00:00:00 +0530 Mon, 15 Sep 2014 09:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251465 For registration under section 12A/12AA, the authority must examine the institution's objects rather than conduct a deeper inquiry into how income is applied or other extraneous matters. The text states that, for an Agricultural Market Committee constituted under the relevant State law, the jurisdictional High Court had already held such bodies entitled to registration, and that ruling governed the issue. A later High Court decision under section 10(23C) did not control the registration question. On that basis, refusal of registration on the ground that the committee's activities were not charitable was unsustainable, and registration relief was granted. Case-Laws Income Tax Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251465