https://www.taxtmi.com/caselaws?id=774907 At the registration stage under Section 12AA, the authority must assess whether the trust's objects and activities are charitable, including education, and not refuse registration merely because the application was delayed, the deed contained a family-succession clause, a supplementary deed added powers, or the trust generated surplus income. The absence of any statutory time limit for filing the application meant delay was not fatal. Matters relevant to exemption under Section 11, such as spending requirements, were not decisive at this stage. On the facts, the trust's educational activity and lack of private diversion supported charitable character, so refusal of registration was unsustainable. en-us Tue, 08 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774907 At the registration stage under Section 12AA, the authority must assess whether the trust's objects and activities are charitable, including education, and not refuse registration merely because the application was delayed, the deed contained a family-succession clause, a supplementary deed added powers, or the trust generated surplus income. The absence of any statutory time limit for filing the application meant delay was not fatal. Matters relevant to exemption under Section 11, such as spending requirements, were not decisive at this stage. On the facts, the trust's educational activity and lack of private diversion supported charitable character, so refusal of registration was unsustainable. Case-Laws Income Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774907