https://www.taxtmi.com/caselaws?id=417798 For registration under section 12AA and approval under section 80G, the Commissioner must examine the trust's objects and the genuineness of its activities, not the application of income. Where the dominant purpose is education, incidental references to construction, townships, or other supporting activities do not destroy charitable character if they remain ancillary to the main object. If the trust has not yet commenced activities, lack of operational history by itself does not justify an adverse inference on genuineness. The court treated the trust's primary educational object as charitable and found the rejection on alleged commercial activity unsustainable. en-us Thu, 27 Jan 2022 00:00:00 +0530 Tue, 01 Feb 2022 08:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417798 For registration under section 12AA and approval under section 80G, the Commissioner must examine the trust's objects and the genuineness of its activities, not the application of income. Where the dominant purpose is education, incidental references to construction, townships, or other supporting activities do not destroy charitable character if they remain ancillary to the main object. If the trust has not yet commenced activities, lack of operational history by itself does not justify an adverse inference on genuineness. The court treated the trust's primary educational object as charitable and found the rejection on alleged commercial activity unsustainable. Case-Laws Income Tax Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417798