https://www.taxtmi.com/caselaws?id=374417 A trust was found entitled to registration under section 12AA because its objects were charitable and its activities were genuine. The record showed operation of a bhawan, dharmshala, homeopathy dispensary, blood donation camps, yoga classes and similar charitable work, while nominal receipts from halls and rooms were consistent with those objects. Limited activity in earlier years was explained by lack of funds before development of assets and did not negate charitable character. Objections about a supplementary trust deed and appointment of new trustees were rejected, as such appointment was permissible under the Indian Trusts Act and registration of the supplementary deed was governed by the Registration Act. Refusal of registration was therefore unsustainable. en-us Mon, 28 Jan 2019 00:00:00 +0530 Tue, 28 May 2019 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374417 A trust was found entitled to registration under section 12AA because its objects were charitable and its activities were genuine. The record showed operation of a bhawan, dharmshala, homeopathy dispensary, blood donation camps, yoga classes and similar charitable work, while nominal receipts from halls and rooms were consistent with those objects. Limited activity in earlier years was explained by lack of funds before development of assets and did not negate charitable character. Objections about a supplementary trust deed and appointment of new trustees were rejected, as such appointment was permissible under the Indian Trusts Act and registration of the supplementary deed was governed by the Registration Act. Refusal of registration was therefore unsustainable. Case-Laws Income Tax Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374417