https://www.taxtmi.com/caselaws?id=798109 Trust registration requires both charitable objects and prima facie evidence that the trust carries on genuine charitable activities. Educational objects in a trust deed do not alone establish genuineness where accounts and responses fail to identify educational institutions operated or managed by the trust, statutory recognition, or verifiable details of students and staff. Leasing premises to another entity that runs an educational institution, and receiving lease rent, does not demonstrate the trust's own educational activity unless the trust establishes its charitable role or application of rental income to charitable purposes. Registration was therefore not grantable. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798109 Trust registration requires both charitable objects and prima facie evidence that the trust carries on genuine charitable activities. Educational objects in a trust deed do not alone establish genuineness where accounts and responses fail to identify educational institutions operated or managed by the trust, statutory recognition, or verifiable details of students and staff. Leasing premises to another entity that runs an educational institution, and receiving lease rent, does not demonstrate the trust's own educational activity unless the trust establishes its charitable role or application of rental income to charitable purposes. Registration was therefore not grantable. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798109