https://www.taxtmi.com/caselaws?id=23424 HC quashed the impugned order denying registration under s.12A of the IT Act, holding that registration under s.12A is a pre-condition for claiming benefits under s.11 and s.12 and that general charitable objects do not cease to be charitable merely for being broadly framed. The court found absence of carried-on activity or relevance of s.80G immaterial to s.12A registration. The matter is remitted to the Commissioner to re-examine registration in light of the society's objects and the court's observations and to pass fresh orders. en-us Thu, 10 May 1990 00:00:00 +0530 Mon, 27 Oct 2025 20:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23424 HC quashed the impugned order denying registration under s.12A of the IT Act, holding that registration under s.12A is a pre-condition for claiming benefits under s.11 and s.12 and that general charitable objects do not cease to be charitable merely for being broadly framed. The court found absence of carried-on activity or relevance of s.80G immaterial to s.12A registration. The matter is remitted to the Commissioner to re-examine registration in light of the society's objects and the court's observations and to pass fresh orders. Case-Laws Income Tax Thu, 10 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23424