Director of Income Tax's Inquiry on Charitable Trusts u/s 12AA Extends Beyond Objectives to Activities Assessment.

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....Scope of enquiry made by DIT(E) u/s 12AA regarding the activities of charitable trust – The nature of enquiry would depend on the facts of each case – Contention that scope of the DIT(E) is limited to ascertaining only whether the objects are charitable or not is not acceptable - AT....