https://www.taxtmi.com/caselaws?id=766637 At the registration stage under section 12AB, denial cannot rest solely on the trust's lack of registration under the Rajasthan Public Trust Act, 1959 unless that state-law compliance is material to achieving the trust's objects; that objection was rejected. The genuineness of activities must be assessed with reference to the trust's objects and proposed activities, not as a full examination of completed operations; on the materials filed, registration could not be denied on genuineness grounds. The foreign-contribution objection was treated as curable: the trust deed required clarificatory amendment so any foreign remittance would be subject to prior approval under the foreign contribution law, and the matter was restored for verification of compliance. en-us Wed, 15 Jan 2025 00:00:00 +0530 Fri, 28 Feb 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766637 At the registration stage under section 12AB, denial cannot rest solely on the trust's lack of registration under the Rajasthan Public Trust Act, 1959 unless that state-law compliance is material to achieving the trust's objects; that objection was rejected. The genuineness of activities must be assessed with reference to the trust's objects and proposed activities, not as a full examination of completed operations; on the materials filed, registration could not be denied on genuineness grounds. The foreign-contribution objection was treated as curable: the trust deed required clarificatory amendment so any foreign remittance would be subject to prior approval under the foreign contribution law, and the matter was restored for verification of compliance. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766637