https://www.taxtmi.com/caselaws?id=790544 At the registration stage under section 12AB, enquiry is confined to the charitable objects of the trust and the genuineness of its activities. The trust's objects included relief of the poor and environmental preservation, and its activities of procuring rejected agricultural produce, solar dehydration processing, distribution to weaker beneficiaries, and limited sales to sustain the project were intrinsically linked to those objects. Incidental revenue generation, purchase and sale accounts, salary expenditure, and CSR support did not by themselves establish a commercial venture or private profit motive. The proviso to section 2(15) was inapplicable on the facts, and exemption-related questions were held to arise at assessment, not registration. Rejection of registration was therefore unjustified and registration was entitled to be granted. en-us Wed, 01 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790544 At the registration stage under section 12AB, enquiry is confined to the charitable objects of the trust and the genuineness of its activities. The trust's objects included relief of the poor and environmental preservation, and its activities of procuring rejected agricultural produce, solar dehydration processing, distribution to weaker beneficiaries, and limited sales to sustain the project were intrinsically linked to those objects. Incidental revenue generation, purchase and sale accounts, salary expenditure, and CSR support did not by themselves establish a commercial venture or private profit motive. The proviso to section 2(15) was inapplicable on the facts, and exemption-related questions were held to arise at assessment, not registration. Rejection of registration was therefore unjustified and registration was entitled to be granted. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790544