https://www.taxtmi.com/caselaws?id=787030 At the stage of registration under section 12AB, the enquiry is confined to whether the trust's objects are charitable and its activities are genuine. The Commissioner cannot expand the review into the sufficiency of fodder expenditure, verification of donors' returns or creditworthiness, or ownership of the premises used for the gaushala, because those matters fall outside the limited registration enquiry. A minor mismatch in the number of cows was treated as an explanation issue, not a defect affecting genuineness. On that basis, the rejection of registration was held unsustainable and the trust was entitled to registration under section 12AB. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 07 May 2026 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787030 At the stage of registration under section 12AB, the enquiry is confined to whether the trust's objects are charitable and its activities are genuine. The Commissioner cannot expand the review into the sufficiency of fodder expenditure, verification of donors' returns or creditworthiness, or ownership of the premises used for the gaushala, because those matters fall outside the limited registration enquiry. A minor mismatch in the number of cows was treated as an explanation issue, not a defect affecting genuineness. On that basis, the rejection of registration was held unsustainable and the trust was entitled to registration under section 12AB. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787030