https://www.taxtmi.com/caselaws?id=395133 At the registration stage under section 12AA, the authority must confine itself to examining whether the applicant's objects are charitable and its activities are genuine. Rejection cannot rest solely on the absence of formal registration of the founding instrument, non-production of the original document, or the omission of an express date of establishment where the memorandum and other materials evidence formation. The absence of registration under the West Bengal Societies Registration Act, 1961, by itself was not decisive. The earlier refusal was set aside and the registration application was remanded for de novo consideration on the relevant statutory tests. en-us Wed, 18 Mar 2020 00:00:00 +0530 Thu, 07 May 2020 10:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395133 At the registration stage under section 12AA, the authority must confine itself to examining whether the applicant's objects are charitable and its activities are genuine. Rejection cannot rest solely on the absence of formal registration of the founding instrument, non-production of the original document, or the omission of an express date of establishment where the memorandum and other materials evidence formation. The absence of registration under the West Bengal Societies Registration Act, 1961, by itself was not decisive. The earlier refusal was set aside and the registration application was remanded for de novo consideration on the relevant statutory tests. Case-Laws Income Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395133