JAGANNATH GUPTA FAMILY TRUST,KOLKATA vs. THE CIT(EXEMPTIONS), KOLKATA, KOLKATA

Bench: : Shri S.S. Viswanethra Ravi & Shri Dr. A.L. Saini

34. Section 12AA, which lays down the procedure for registration, does not speak anywhere that the Commissioner, while considering the application for registration, shall also see that the income derived by the trust or the institution is either not being sent for charitable