https://www.taxtmi.com/caselaws?id=200911 At the stage of registration under Section 12AA, the authority must confine itself to the charitable nature of the objects and the genuineness of the activities. An association promoting and protecting the interests of grain and seed merchants was held to fall within the expression "general public utility", and its objects were not commercial merely because the beneficiaries were members. Allegations about unverifiable receipts, donations, or possible misuse of funds were held irrelevant to registration and more properly examined at the exemption stage under Sections 11 and 12. The rejection of registration was therefore unsustainable, and registration was directed. en-us Tue, 01 Apr 2014 00:00:00 +0530 Tue, 01 May 2018 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200911 At the stage of registration under Section 12AA, the authority must confine itself to the charitable nature of the objects and the genuineness of the activities. An association promoting and protecting the interests of grain and seed merchants was held to fall within the expression "general public utility", and its objects were not commercial merely because the beneficiaries were members. Allegations about unverifiable receipts, donations, or possible misuse of funds were held irrelevant to registration and more properly examined at the exemption stage under Sections 11 and 12. The rejection of registration was therefore unsustainable, and registration was directed. Case-Laws Income Tax Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200911