The Tribunal held that the primary condition for the grant of registration under section 12A is that the assessee is a public charitable trust and is required to fulfil the conditions mandated under the 1961 Act for the grant of exemption from tax. The assessee’s constitution or memorandum of association clearly provided that in the case of winding up or dissolution of the assessee, the proceeds of assets or property shall be distributed amongst the members, which clearly militated against the charitable nature of the trust. Further, there was no irrevocability clause, that the creation of the charitable entity was irrevocable, and all the funds or property which became part of the assessee shall not revert back to the contributors or members. The constitution or memorandum of association of the assessee did not have a clause that the property or funds of the assessee shall be used solely for the charitable objects of the assessee. Further, the constitution or memorandum of association did not have a clause that the beneficiaries of the assessee shall be the public at large and not specific individuals. The assessee had not produced the amended constitution or memorandum of association. The onus was on the assessee to prove that it was a charitable entity fulfilling all the statutory requirements, which it had not done. (AY. 2019-2020)