https://www.taxtmi.com/caselaws?id=271690 Registration under section 12AA depends on whether the institution's objects are charitable and its activities are genuine and applied to those objects. Alleged non-genuineness of activity, related-party payments, an earlier refusal under section 10(23C)(vi), and non-registration under section 43 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 could not, by themselves, justify denial of registration. The authority was required to independently examine the assessee's explanation for advances and salary payments rather than rely on collateral objections. On that basis, refusal of registration was held unjustified and registration was directed to be granted. en-us Fri, 08 Jan 2016 00:00:00 +0530 Sat, 13 Feb 2016 10:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271690 Registration under section 12AA depends on whether the institution's objects are charitable and its activities are genuine and applied to those objects. Alleged non-genuineness of activity, related-party payments, an earlier refusal under section 10(23C)(vi), and non-registration under section 43 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 could not, by themselves, justify denial of registration. The authority was required to independently examine the assessee's explanation for advances and salary payments rather than rely on collateral objections. On that basis, refusal of registration was held unjustified and registration was directed to be granted. Case-Laws Income Tax Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271690