https://www.taxtmi.com/caselaws?id=429585 Registration under section 12AA may be refused where the applicant does not satisfactorily establish the genuineness of its activities and the charitable character of its objects on the basis of relevant material. The trust failed to produce books of account, bank statements, vouchers, or a satisfactory explanation for the lease transaction with a trustee's relative and the construction activity on the leased land. Those evidentiary gaps justified an adverse inference that the activities were not shown to be genuine and the objects were not proved charitable, so the rejection of registration was upheld. en-us Thu, 13 Oct 2022 00:00:00 +0530 Tue, 01 Nov 2022 10:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429585 Registration under section 12AA may be refused where the applicant does not satisfactorily establish the genuineness of its activities and the charitable character of its objects on the basis of relevant material. The trust failed to produce books of account, bank statements, vouchers, or a satisfactory explanation for the lease transaction with a trustee's relative and the construction activity on the leased land. Those evidentiary gaps justified an adverse inference that the activities were not shown to be genuine and the objects were not proved charitable, so the rejection of registration was upheld. Case-Laws Income Tax Thu, 13 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429585