https://www.taxtmi.com/caselaws?id=278539 At the registration stage for a charitable trust, the authority must confine its enquiry to whether the objects are charitable and the activities are genuine; it cannot refuse registration on grounds outside that limited statutory test. The absence of a dissolution clause in the trust deed was not, by itself, a valid basis to deny registration, particularly where the trust was constituted by deed, registered with the Charity Commissioner, and filed the prescribed application with supporting material. Issues concerning actual application of income, misuse of funds, or exemption under sections 11 and 12 arise later and were not relevant to registration. Registration under section 12A was therefore directed to be granted. en-us Thu, 18 Dec 2014 00:00:00 +0530 Tue, 12 Feb 2019 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278539 At the registration stage for a charitable trust, the authority must confine its enquiry to whether the objects are charitable and the activities are genuine; it cannot refuse registration on grounds outside that limited statutory test. The absence of a dissolution clause in the trust deed was not, by itself, a valid basis to deny registration, particularly where the trust was constituted by deed, registered with the Charity Commissioner, and filed the prescribed application with supporting material. Issues concerning actual application of income, misuse of funds, or exemption under sections 11 and 12 arise later and were not relevant to registration. Registration under section 12A was therefore directed to be granted. Case-Laws Income Tax Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278539