https://www.taxtmi.com/caselaws?id=373964 For registration under section 12AA, the enquiry is confined to the trust's objects and compliance with the prescribed application requirements; issues relating to section 13(1)(b) and denial of exemption under sections 11 and 12 arise at the assessment stage and do not control registration. On the facts, the trust had both charitable and religious objects and was treated as a composite trust, so section 13(1)(b) was not applied to refuse registration on the assumed ground of benefit to a particular community or alleged defects in donation accounting. Denial of registration was therefore not sustainable, and registration was directed to be granted. en-us Wed, 16 Jan 2019 00:00:00 +0530 Wed, 23 Jan 2019 07:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373964 For registration under section 12AA, the enquiry is confined to the trust's objects and compliance with the prescribed application requirements; issues relating to section 13(1)(b) and denial of exemption under sections 11 and 12 arise at the assessment stage and do not control registration. On the facts, the trust had both charitable and religious objects and was treated as a composite trust, so section 13(1)(b) was not applied to refuse registration on the assumed ground of benefit to a particular community or alleged defects in donation accounting. Denial of registration was therefore not sustainable, and registration was directed to be granted. Case-Laws Income Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373964