https://www.taxtmi.com/caselaws?id=467246 Registration under section 12A read with section 12AB was held not to be denied merely because the trust had obtained unsecured loans or advances from trustees without prior permission under the Maharashtra Public Trust Act. The trust's educational objects and activities were accepted as charitable, the advances did not encumber trust property, and the funds were used for the trust's objects, so the omission was treated as a procedural lapse rather than a substantive disqualification. Once primary registration was directed to be granted, the consequential refusal of section 80G registration also could not survive. Both registrations were therefore directed to be granted. en-us Wed, 29 Oct 2025 00:00:00 +0530 Sat, 07 Mar 2026 13:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467246 Registration under section 12A read with section 12AB was held not to be denied merely because the trust had obtained unsecured loans or advances from trustees without prior permission under the Maharashtra Public Trust Act. The trust's educational objects and activities were accepted as charitable, the advances did not encumber trust property, and the funds were used for the trust's objects, so the omission was treated as a procedural lapse rather than a substantive disqualification. Once primary registration was directed to be granted, the consequential refusal of section 80G registration also could not survive. Both registrations were therefore directed to be granted. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467246