https://www.taxtmi.com/caselaws?id=766169 Registration under Section 12AA is a threshold inquiry into the trust's charitable objects and the genuineness of its activities, and the term "activities" includes proposed activities aligned with those objects. Registration may therefore be granted on the basis of contemplated charitable operations, not only past conduct. However, such registration does not itself confer exemption under Sections 10 and 11, which must still be examined separately by the assessing authority on the relevant materials. The Court declined to refer the matter to a larger Bench and maintained the settled position in the earlier decision relied upon. en-us Tue, 11 Feb 2025 00:00:00 +0530 Tue, 18 Mar 2025 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766169 Registration under Section 12AA is a threshold inquiry into the trust's charitable objects and the genuineness of its activities, and the term "activities" includes proposed activities aligned with those objects. Registration may therefore be granted on the basis of contemplated charitable operations, not only past conduct. However, such registration does not itself confer exemption under Sections 10 and 11, which must still be examined separately by the assessing authority on the relevant materials. The Court declined to refer the matter to a larger Bench and maintained the settled position in the earlier decision relied upon. Case-Laws Income Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766169