Registration under section 12AA cannot be denied solely because the trust had not started its charitable activities: HC

Affiliation or recognition by regulatory authorities is not essential attribute of ‘education’ as defined in section 2(15): HC

Registration cannot be revoked if full registration was filed after 6-month period from provisional registration, due to change in law: ITAT

Exemption under section 11 cannot be disallowed when payment of salaries and rent is reasonable: ITAT

Expenses paid by a charitable trust for business support services to a sister concern at arm’s length, could not be disallowed under section 13: ITAT