Registration u/s 12AA cannot be denied questioning profit motive

Registration u/s 12AA cannot be denied questioning profit motive intention from educational activities Brief of the case: The Hon’ble Kerala High Court in the above cited case held that while disposing off an application for registration u/s 12AA , the CIT is required only to verify the geniuses of the trust’s activity so as to ensure that the same matches with the objects stated in the trust deed. At that point of time no examination of the modus of the application of the funds of the Trust or an examination of the ethical background of its trustees is required. Thus, questioning th...