Dismissing the appeal of the revenue the Court held that; the registration of a trust does not involve enquiry into actual activities or application of funds, etc. and at that stage only enquiry required to be conducted is with respect to object of trust alone; and if assessee is found to have been engaged in any non-charitable activity, benefit of exemption may be denied.
CIT v. Babu Ram Education Society (2018)( 2018) 96 taxmann.com 606 (All) (HC). Editorial: SLP is granted to the revenue ;CIT v. Babu Ram Education Society (2018) 257 Taxman 558 / 96 taxmann.com 607 (SC)
S. 12A : Registration –Trust or institution- Registration of a trust does not involve enquiry into actual activities or application of funds, etc. and at that stage only enquiry required to be conducted is with respect to object of trust alone .[ S.2(15). 11 12AA]