https://www.taxtmi.com/caselaws?id=798881 Registration under sections 12AB and 80G(5) cannot be refused solely because an applicant lacks registration under the Rajasthan Public Trust Act, 1959, without first deciding whether the statutory exclusion for trusts administered by an agency under State Government or local-authority control applies. Governmental control required examination of the arrangement with a Government medical institution, Government representation on the management committee, prescribed supervision, and no-profit-no-loss operations. Absence of Government grants, private trusteeship, or subsidised user charges was not conclusive. No finding established non-charitable objects or non-genuine activities; accordingly, the issue was resolved in favour of the assessee. en-us Thu, 13 Aug 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798881 Registration under sections 12AB and 80G(5) cannot be refused solely because an applicant lacks registration under the Rajasthan Public Trust Act, 1959, without first deciding whether the statutory exclusion for trusts administered by an agency under State Government or local-authority control applies. Governmental control required examination of the arrangement with a Government medical institution, Government representation on the management committee, prescribed supervision, and no-profit-no-loss operations. Absence of Government grants, private trusteeship, or subsidised user charges was not conclusive. No finding established non-charitable objects or non-genuine activities; accordingly, the issue was resolved in favour of the assessee. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798881