https://www.taxtmi.com/caselaws?id=177815 Registration under section 12AA depends on the trust deed disclosing charitable objects, genuineness of activities, irrevocability, exclusion of private benefit, and protection of surplus assets for charitable use on dissolution. Where the deed fails to show that activities fall within section 2(15) or lacks safeguards against distribution to trustees or members, the defect is material, but the proper course is to allow the trust an opportunity to amend the deed and have the application reconsidered in accordance with law. en-us Thu, 20 Jun 2013 00:00:00 +0530 Mon, 06 Mar 2017 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177815 Registration under section 12AA depends on the trust deed disclosing charitable objects, genuineness of activities, irrevocability, exclusion of private benefit, and protection of surplus assets for charitable use on dissolution. Where the deed fails to show that activities fall within section 2(15) or lacks safeguards against distribution to trustees or members, the defect is material, but the proper course is to allow the trust an opportunity to amend the deed and have the application reconsidered in accordance with law. Case-Laws Income Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177815