https://www.taxtmi.com/caselaws?id=256671 The Rajasthan High Court upheld the Tribunal's decision in a case concerning registration under section 12AA of the Income-tax Act for a public charitable trust. The Court emphasized that the trust's predominant charitable objects should determine registration eligibility, not ancillary activities like advertisement receipts. It clarified that the Commissioner should focus on evaluating the trust's genuine charitable objectives during registration, rather than demanding proof of charitable activities at the trust's inception. The Court dismissed the Revenue's appeal, stating that no substantial question of law arose and affirmed the Tribunal's decision. en-us Mon, 18 Aug 2014 00:00:00 +0530 Wed, 18 Feb 2015 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256671 The Rajasthan High Court upheld the Tribunal's decision in a case concerning registration under section 12AA of the Income-tax Act for a public charitable trust. The Court emphasized that the trust's predominant charitable objects should determine registration eligibility, not ancillary activities like advertisement receipts. It clarified that the Commissioner should focus on evaluating the trust's genuine charitable objectives during registration, rather than demanding proof of charitable activities at the trust's inception. The Court dismissed the Revenue's appeal, stating that no substantial question of law arose and affirmed the Tribunal's decision. Case-Laws Income Tax Mon, 18 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256671