https://www.taxtmi.com/caselaws?id=431620 For registration under section 12AA of the Income-tax Act, the enquiry is confined to whether the trust's objects are charitable and whether its activities are genuine in furtherance of those objects. Objects such as relief of the poor, education, medical relief and advancement of general public utility fell within section 2(15), and the record did not show that the proposed activities were non-genuine. At the registration stage, the Commissioner could not examine the application of income, cash receipts, or actual expenditure as determinative issues. The refusal was therefore unsustainable, and the trust was entitled to registration from the date of application. en-us Thu, 20 Oct 2022 00:00:00 +0530 Sat, 17 Dec 2022 09:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431620 For registration under section 12AA of the Income-tax Act, the enquiry is confined to whether the trust's objects are charitable and whether its activities are genuine in furtherance of those objects. Objects such as relief of the poor, education, medical relief and advancement of general public utility fell within section 2(15), and the record did not show that the proposed activities were non-genuine. At the registration stage, the Commissioner could not examine the application of income, cash receipts, or actual expenditure as determinative issues. The refusal was therefore unsustainable, and the trust was entitled to registration from the date of application. Case-Laws Income Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431620