https://www.taxtmi.com/caselaws?id=415686 Registration under section 12AA cannot be denied where the dominant objects are charitable and fall within preservation of environment under section 2(15). Ancillary objects do not defeat eligibility merely because they support implementation of the main charitable purpose. At the registration stage, the enquiry is limited to the charitable nature of the objects and the genuineness of the proposed activities; possible future breaches of sections 11 and 13 are not a valid basis to refuse registration. The denial of registration was therefore not justified, and the assessee was entitled to registration. en-us Fri, 03 Dec 2021 00:00:00 +0530 Sat, 11 Dec 2021 09:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415686 Registration under section 12AA cannot be denied where the dominant objects are charitable and fall within preservation of environment under section 2(15). Ancillary objects do not defeat eligibility merely because they support implementation of the main charitable purpose. At the registration stage, the enquiry is limited to the charitable nature of the objects and the genuineness of the proposed activities; possible future breaches of sections 11 and 13 are not a valid basis to refuse registration. The denial of registration was therefore not justified, and the assessee was entitled to registration. Case-Laws Income Tax Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415686