https://www.taxtmi.com/caselaws?id=795003 Registration under sections 12AB and 12AA requires examination of charitable objects and the genuineness of activities. Technical education, research, seminars, conferences and dissemination of specialised industry knowledge may serve general public utility even where direct participants are from a defined professional or industrial group. Formal schooling is not a necessary condition at the registration stage, and surplus generation alone does not negate charitable character. The text states that rejection of the society's registration application was set aside and remanded for fresh consideration after a hearing. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795003 Registration under sections 12AB and 12AA requires examination of charitable objects and the genuineness of activities. Technical education, research, seminars, conferences and dissemination of specialised industry knowledge may serve general public utility even where direct participants are from a defined professional or industrial group. Formal schooling is not a necessary condition at the registration stage, and surplus generation alone does not negate charitable character. The text states that rejection of the society's registration application was set aside and remanded for fresh consideration after a hearing. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795003