https://www.taxtmi.com/caselaws?id=196418 For registration under section 12A/12AA, the decisive enquiry is confined to the trust's objects and the genuineness of its activities. A trust could not be refused registration merely because it was treated as a private trust under the Rajasthan Public Trust Act, 1959 or because its management rested with particular persons, where its objects were religious or charitable and its activities benefited the public. At the registration stage, section 13 issues, including alleged benefits to trustees such as gujara bhatta and other facilities, could not be used to deny registration; those matters are for assessment. The commentary states that the trust was entitled to registration on the material discussed. en-us Wed, 02 Aug 2017 00:00:00 +0530 Wed, 29 Nov 2017 21:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196418 For registration under section 12A/12AA, the decisive enquiry is confined to the trust's objects and the genuineness of its activities. A trust could not be refused registration merely because it was treated as a private trust under the Rajasthan Public Trust Act, 1959 or because its management rested with particular persons, where its objects were religious or charitable and its activities benefited the public. At the registration stage, section 13 issues, including alleged benefits to trustees such as gujara bhatta and other facilities, could not be used to deny registration; those matters are for assessment. The commentary states that the trust was entitled to registration on the material discussed. Case-Laws Income Tax Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196418