https://www.taxtmi.com/caselaws?id=370532 The High Court upheld the tribunal's decision to grant registration to the assessee society under section 12AA of the Act. The court emphasized the importance of focusing on the charitable nature and genuineness of activities rather than other aspects during the registration process. The judgment highlighted that the mere generation of surplus does not imply profit-making intent if utilized for charitable purposes, and registration should not be denied based on non-filing of income tax returns in previous years. The court stressed that assessing the trust's activities should occur during assessment, not registration. en-us Tue, 10 Jul 2018 00:00:00 +0530 Mon, 19 Nov 2018 08:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370532 The High Court upheld the tribunal's decision to grant registration to the assessee society under section 12AA of the Act. The court emphasized the importance of focusing on the charitable nature and genuineness of activities rather than other aspects during the registration process. The judgment highlighted that the mere generation of surplus does not imply profit-making intent if utilized for charitable purposes, and registration should not be denied based on non-filing of income tax returns in previous years. The court stressed that assessing the trust's activities should occur during assessment, not registration. Case-Laws Income Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370532