https://www.taxtmi.com/caselaws?id=472966 Cancellation of charitable registration requires proof that a trust's activities are not genuine or depart from its stated objects. Alleged collection of capitation fees, though potentially contrary to separate regulatory requirements, is insufficient where receipts are applied to infrastructure and educational institutions advancing charitable objects and there is no finding of non-charitable application. Alleged diversion also requires evidence of personal appropriation or benefit. Cash held at a registered office, personal admission payments, and refundable lease advances recorded for educational premises do not establish diversion without such proof. en-us Fri, 24 Dec 2010 00:00:00 +0530 Fri, 30 Oct 2026 11:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472966 Cancellation of charitable registration requires proof that a trust's activities are not genuine or depart from its stated objects. Alleged collection of capitation fees, though potentially contrary to separate regulatory requirements, is insufficient where receipts are applied to infrastructure and educational institutions advancing charitable objects and there is no finding of non-charitable application. Alleged diversion also requires evidence of personal appropriation or benefit. Cash held at a registered office, personal admission payments, and refundable lease advances recorded for educational premises do not establish diversion without such proof. Case-Laws Income Tax Fri, 24 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472966