https://www.taxtmi.com/caselaws?id=794327 A one-time fund-raising programme of a charitable trust, where the surplus was applied wholly to charitable objects, was not treated as organised business activity or a specified violation under section 12AB(4). Applying the dominant object and profit motive tests, the Court accepted that the activity did not lose its charitable character merely because it was organised and generated funds, and the trust remained entitled to registration. The Court also held that section 13 operates at the assessment stage and cannot be used to refuse registration while considering an application under section 12AB. No substantial question of law arose, and the Revenue's challenge failed. en-us Tue, 23 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794327 A one-time fund-raising programme of a charitable trust, where the surplus was applied wholly to charitable objects, was not treated as organised business activity or a specified violation under section 12AB(4). Applying the dominant object and profit motive tests, the Court accepted that the activity did not lose its charitable character merely because it was organised and generated funds, and the trust remained entitled to registration. The Court also held that section 13 operates at the assessment stage and cannot be used to refuse registration while considering an application under section 12AB. No substantial question of law arose, and the Revenue's challenge failed. Case-Laws Income Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794327