https://www.taxtmi.com/caselaws?id=795001 Registration under Section 12AB(1)(b) is confined to examining whether an organisation has charitable objects, carries on genuine activities, and complies with applicable law. Operating an educational institution supports the charitable character of its objects and the genuineness of its activities. Alleged advances or loans to members and relatives concern the application or diversion of funds and may be examined when exemption is determined or in proceedings for specified violations. Such allegations alone do not show that the objects are non-charitable, the activities are not genuine, or that another law has been infringed; therefore, they cannot by themselves justify denying registration. 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=795001 Registration under Section 12AB(1)(b) is confined to examining whether an organisation has charitable objects, carries on genuine activities, and complies with applicable law. Operating an educational institution supports the charitable character of its objects and the genuineness of its activities. Alleged advances or loans to members and relatives concern the application or diversion of funds and may be examined when exemption is determined or in proceedings for specified violations. Such allegations alone do not show that the objects are non-charitable, the activities are not genuine, or that another law has been infringed; therefore, they cannot by themselves justify denying registration. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795001