https://www.taxtmi.com/caselaws?id=355950 At the registration stage under section 12AA, the authority is confined to examining the charitable objects and the genuineness of the institution's activities. An educational institution falls within charitable purpose under section 2(15), and speculative concerns about sponsoring-body control, intermingling of funds, loan transactions, or asset vesting on dissolution do not justify refusal of registration at the threshold; such matters may be examined later in assessment proceedings under sections 11 to 13. Registration was therefore directed to be granted. en-us Tue, 20 Feb 2018 00:00:00 +0530 Wed, 21 Feb 2018 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355950 At the registration stage under section 12AA, the authority is confined to examining the charitable objects and the genuineness of the institution's activities. An educational institution falls within charitable purpose under section 2(15), and speculative concerns about sponsoring-body control, intermingling of funds, loan transactions, or asset vesting on dissolution do not justify refusal of registration at the threshold; such matters may be examined later in assessment proceedings under sections 11 to 13. Registration was therefore directed to be granted. Case-Laws Income Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355950