No Section 12A registration denial if objects were charitable & activities were genuine

Shri Dhar Sabha Vs CIT – Exemption) (ITAT Amritsar) Conclusion: Registration under section 12A was allowable to assessee-society as the objects of the society was charitable in nature and activities were genuine; even if the control of the trust property was not vested in the public but was retained by the settlors and moreover, registration with the Registrar of Societies was not a precondition for granting registration u/s 12A. Held: Assessee society had filed an application in Form No. 10A seeking registration under section 12A.  The aims and objectives of the assessee were to develo...