Supreme Court of India
M/s. Ananda Social and Educational Trust v. The Commissioner of Income Tax & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that t he object of the provision in question is to ensure that the activities undertaken by the Trust are not contrary to its objects and that a Commis sioner is entitled to refuse registration if the activities are found co ntrary to the objects of the Trust.
Judgment, page 7
From the headnote
Income Tax Act, 1961: s.12AA – Registration under, of a newly registered Trust – Entitlement – Held: newly regis tered Trust is entitled for registration under s.12AA on the basis of its objects, without any activity having been undertaken – s.12AA of the Act empowers the Principal Commissioner or the Commissioner o f the Income Tax on receipt of an application for registrat ion of a trust to call for such documents as may be necessary to s atisfy himself about the genuineness of activities of the trust or institution and make inquiries in that behalf – It empowers the Commi ssioner to
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