Registration under s 12AA

Article I.                    The object of s 12AA of the Act is to examine the genuineness of the objects of the Trust, but not the income of the Trust for charitable or religious purposes — as held by PHHC in CIT v Spring Dale Educational Society — In favour of: The assessee.

Article I.                    Withdrawal — Registration granted under s 12AA cannot be withdrawn on ground of amendment in object where the objects of assessee (Sabha) continue to be the same even after merger with society and the objects are charitable — as held by MumTrib in Shri Shanmukhananda Fine Arts and Sangeetha Sabha v DIT — In favour of: The assessee.