Dismissing the appeal, that on the facts and appreciating the legal position the Tribunal had rightly concluded that the genuineness of the objects of the assessee could not be doubted and had rightly directed the Commissioner (Exemptions) to grant registration to the assessee. There was no illegality or perversity in the findings arrived at by the Tribunal warranting interference under section 260A . No question of law arose.
CIT v .Divine Shiksha Samiti (2020) 428 ITR 552/188 DTR 346/ 316 CTR 385 (MP)(HC)
S. 12AA : Procedure for registration –Trust or institution- At the time of granting registration commissioner is not required to examine whether income derives was spent for charitable trust or not [ S.260A ]