https://www.taxtmi.com/caselaws?id=293758 Registration under section 12AA requires a genuine charitable institution with a verifiable governing constitution and activities that satisfy section 2(15). The entity's reliance on differing constitutions, its governance under Australian law, and the absence of a constitution showing governance under the Indian income-tax framework undermined the claim for registration. Its receipts from sale of literature and agricultural products also indicated trade, commerce or business activity within the proviso to section 2(15). On these facts, the genuineness of the asserted charitable character was not established, and registration under section 12AA was refused. en-us Fri, 13 Jun 2014 00:00:00 +0530 Tue, 07 Dec 2021 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293758 Registration under section 12AA requires a genuine charitable institution with a verifiable governing constitution and activities that satisfy section 2(15). The entity's reliance on differing constitutions, its governance under Australian law, and the absence of a constitution showing governance under the Indian income-tax framework undermined the claim for registration. Its receipts from sale of literature and agricultural products also indicated trade, commerce or business activity within the proviso to section 2(15). On these facts, the genuineness of the asserted charitable character was not established, and registration under section 12AA was refused. Case-Laws Income Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293758