https://www.taxtmi.com/article/detailed?id=11735 Registration under Section 12AA requires the Commissioner to be satisfied about the charitable purpose and genuineness of activities of a trust; refusal is permissible after opportunity of hearing. Common grounds for denial include private-benefit trusts, commercial conduct charging commercial rates, omission of mandatory deed clauses, failure to furnish information or verify documents, and unexplained payments lacking nexus to charitable objectives. Tribunals have sustained refusals where activities were commercial and set aside refusals when evidence established charitable objects or procedural fairness was lacking. en-us Wed, 16 Aug 2023 11:07:17 +0530 Wed, 16 Aug 2023 11:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11735 Registration under Section 12AA requires the Commissioner to be satisfied about the charitable purpose and genuineness of activities of a trust; refusal is permissible after opportunity of hearing. Common grounds for denial include private-benefit trusts, commercial conduct charging commercial rates, omission of mandatory deed clauses, failure to furnish information or verify documents, and unexplained payments lacking nexus to charitable objectives. Tribunals have sustained refusals where activities were commercial and set aside refusals when evidence established charitable objects or procedural fairness was lacking. Articles Income Tax Wed, 16 Aug 2023 11:07:17 +0530 https://www.taxtmi.com/article/detailed?id=11735