https://www.taxtmi.com/caselaws?id=398840 At the registration stage for a charitable trust, enquiry is limited to the trust's charitable objects and the genuineness of its activities; non-filing of a return under section 139(4A) by itself does not justify refusal of registration under section 12AA where genuineness is otherwise not displaced. For approval under section 80G(5)(vi), the authority must verify relevant supporting materials under rule 11AA(2)(ii) to satisfy itself about charitable genuineness, and where required documents were not produced, the matter may be restored for fresh consideration after giving a fair opportunity and observing natural justice. en-us Mon, 21 Sep 2020 00:00:00 +0530 Fri, 25 Sep 2020 09:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398840 At the registration stage for a charitable trust, enquiry is limited to the trust's charitable objects and the genuineness of its activities; non-filing of a return under section 139(4A) by itself does not justify refusal of registration under section 12AA where genuineness is otherwise not displaced. For approval under section 80G(5)(vi), the authority must verify relevant supporting materials under rule 11AA(2)(ii) to satisfy itself about charitable genuineness, and where required documents were not produced, the matter may be restored for fresh consideration after giving a fair opportunity and observing natural justice. Case-Laws Income Tax Mon, 21 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398840