https://www.taxtmi.com/caselaws?id=358754 At the stage of registration under section 12AA, the authority must examine only whether the objects are charitable and whether the activities are genuine. Refusal cannot rest merely on limited present activity, incidental surplus, fees charged from members, or a of future commercial receipts from tournaments. Where the objects are to promote sport, provide coaching, and organise tournaments, and the material does not show any non-charitable object or lack of genuineness, registration cannot be denied. Commerciality, if relevant, is to be examined later at the assessment stage for exemption under sections 11 and 12. The refusal of registration was therefore unsustainable, and registration was held to be allowable. en-us Thu, 12 Apr 2018 00:00:00 +0530 Wed, 18 Apr 2018 06:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358754 At the stage of registration under section 12AA, the authority must examine only whether the objects are charitable and whether the activities are genuine. Refusal cannot rest merely on limited present activity, incidental surplus, fees charged from members, or a of future commercial receipts from tournaments. Where the objects are to promote sport, provide coaching, and organise tournaments, and the material does not show any non-charitable object or lack of genuineness, registration cannot be denied. Commerciality, if relevant, is to be examined later at the assessment stage for exemption under sections 11 and 12. The refusal of registration was therefore unsustainable, and registration was held to be allowable. Case-Laws Income Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358754