https://www.taxtmi.com/caselaws?id=796593 Registration under section 12AB requires genuine activities that are charitable in substance, not merely connected with an educational institution. Providing transport to a defined class of students for consideration does not itself advance or impart education unless it has a direct, proximate and dominant nexus with educational advancement. Recurring surplus does not by itself defeat charitable status, but that principle applies only where the underlying activity is charitable. The registration authority may examine the true substance and predominant purpose of activities rather than rely solely on trust-deed recitals. The transport activity was treated as a commercial service, so registration was rejected. en-us Thu, 23 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796593 Registration under section 12AB requires genuine activities that are charitable in substance, not merely connected with an educational institution. Providing transport to a defined class of students for consideration does not itself advance or impart education unless it has a direct, proximate and dominant nexus with educational advancement. Recurring surplus does not by itself defeat charitable status, but that principle applies only where the underlying activity is charitable. The registration authority may examine the true substance and predominant purpose of activities rather than rely solely on trust-deed recitals. The transport activity was treated as a commercial service, so registration was rejected. Case-Laws Income Tax Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796593