Trusts Established for CSR Cannot Be Denied Exemption u/s 11; Registration u/s 12AA Must Be Genuine.

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Full Text of the Document

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....Exemption u/s 11 - merely because the assessee-trust/company has been formed by another company for complying with the corporate social responsibility requirements, it cannot be denied registration under section 12AA unless the genuineness of the activities of assessee-trust or its charitable objects is doubtful.....