https://www.taxtmi.com/caselaws?id=793030 Registration under section 12AB and approval under section 80G were found unsustainable where the trust's activities were not shown to be genuinely charitable. The record showed operation of a paramedical college, substantial fee receipts and surplus, with payments to specified persons under section 13(3) remaining unexplained as to work performed and income profile. The related-party payments formed a significant part of expenditure, and the activities were considered insufficiently verifiable. On these facts, the activity was treated as profit-oriented rather than charitable, and the adverse findings on genuineness under section 12AB(4) supported rejection of the applications. en-us Wed, 13 May 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793030 Registration under section 12AB and approval under section 80G were found unsustainable where the trust's activities were not shown to be genuinely charitable. The record showed operation of a paramedical college, substantial fee receipts and surplus, with payments to specified persons under section 13(3) remaining unexplained as to work performed and income profile. The related-party payments formed a significant part of expenditure, and the activities were considered insufficiently verifiable. On these facts, the activity was treated as profit-oriented rather than charitable, and the adverse findings on genuineness under section 12AB(4) supported rejection of the applications. Case-Laws Income Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793030