https://www.taxtmi.com/caselaws?id=769357 At the stage of registration under Section 12AA, the Commissioner's enquiry is limited to the trust or institution's objects and the genuineness of its proposed activities. A newly constituted trust may be granted registration on the basis of those objects and activities, and registration does not by itself confer exemption under Sections 11 and 12. The Tribunal's finding that the assessee's object was to promote cricket and that its activity was charitable was not shown to be perverse or contrary to law, so the direction to grant registration was upheld and the appeal failed. en-us Thu, 17 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 09:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769357 At the stage of registration under Section 12AA, the Commissioner's enquiry is limited to the trust or institution's objects and the genuineness of its proposed activities. A newly constituted trust may be granted registration on the basis of those objects and activities, and registration does not by itself confer exemption under Sections 11 and 12. The Tribunal's finding that the assessee's object was to promote cricket and that its activity was charitable was not shown to be perverse or contrary to law, so the direction to grant registration was upheld and the appeal failed. Case-Laws Income Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769357