https://www.taxtmi.com/caselaws?id=338989 Registration under section 12AA depends only on whether the stated objects are charitable and whether the activities are genuine. At the registration stage, the authority cannot refuse approval on the basis of the application of income, the quantum of expenditure, or the commercial prudence of rental and service arrangements, as those matters are relevant to assessment. On the facts, the society's objects were educational and charitable, it was running a school, and nothing showed that its activities were not genuine merely because it had leased premises and engaged another entity for educational and administrative services. The refusal to grant registration was therefore held unsustainable, and registration was directed. en-us Wed, 21 Dec 2016 00:00:00 +0530 Wed, 15 Feb 2017 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338989 Registration under section 12AA depends only on whether the stated objects are charitable and whether the activities are genuine. At the registration stage, the authority cannot refuse approval on the basis of the application of income, the quantum of expenditure, or the commercial prudence of rental and service arrangements, as those matters are relevant to assessment. On the facts, the society's objects were educational and charitable, it was running a school, and nothing showed that its activities were not genuine merely because it had leased premises and engaged another entity for educational and administrative services. The refusal to grant registration was therefore held unsustainable, and registration was directed. Case-Laws Income Tax Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338989