CIT v. Chaudhary Son Pal Singh. (2018) 401 ITR 509 (All) (HC)

S. 12AA : Procedure for registration –Trust or institution-
Alleged misuse of funds is not a ground for refusing registration [ S.11, 12A]

Dismissing the appeal of the revenue the Court held that ; Alleged misuse of funds is not a ground for refusing registration.