Registration u/s 12AA - The only condition at the time of ...
Commissioner of Income Tax can grant registration under 12AA if trust's objectives are charitable and activities genuine.
May 20, 2016
Case Laws Income Tax AT
Registration u/s 12AA - The only condition at the time of granting registration by the CIT(E) is to see whether the objects are of charitable in nature and the activities are genuine in nature. By holding that some of the objects of the trust are religious in nature, it cannot be inferred that these are not charitable in nature. - AT
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