https://www.taxtmi.com/caselaws?id=396609 Registration under section 12AA turns on whether an 's objects are charitable and its activities are genuine, not on detailed examination of financial application at the threshold. The tribunal noted that a statutory welfare body under the Advocates Welfare Fund Act, 2001 had objects falling within advancement of an object of general public utility, and that earlier financial statements had been furnished without any adverse finding. On that basis, refusal of registration and approval merely because one year's financial statements were not produced was unsustainable, and the fund's charitable character was also supported by section 23 of the Advocates Welfare Fund Act, 2001. en-us Wed, 08 Jul 2020 00:00:00 +0530 Mon, 13 Jul 2020 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396609 Registration under section 12AA turns on whether an 's objects are charitable and its activities are genuine, not on detailed examination of financial application at the threshold. The tribunal noted that a statutory welfare body under the Advocates Welfare Fund Act, 2001 had objects falling within advancement of an object of general public utility, and that earlier financial statements had been furnished without any adverse finding. On that basis, refusal of registration and approval merely because one year's financial statements were not produced was unsustainable, and the fund's charitable character was also supported by section 23 of the Advocates Welfare Fund Act, 2001. Case-Laws Income Tax Wed, 08 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396609