https://www.taxtmi.com/caselaws?id=776856 Section 12AA registration for a newly formed trust depends on the Commissioner being satisfied about its objects and the genuineness of its proposed activities, even where there is no past activity. For a fresh trust, the enquiry may extend to planned activities to test whether they align with genuinely charitable objects. Objects aimed at promoting and protecting the interests of pharma dealers, together with related welfare and awareness work, were treated as advancement of an object of general public utility under section 2(15). On that basis, registration was considered justified. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776856 Section 12AA registration for a newly formed trust depends on the Commissioner being satisfied about its objects and the genuineness of its proposed activities, even where there is no past activity. For a fresh trust, the enquiry may extend to planned activities to test whether they align with genuinely charitable objects. Objects aimed at promoting and protecting the interests of pharma dealers, together with related welfare and awareness work, were treated as advancement of an object of general public utility under section 2(15). On that basis, registration was considered justified. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776856