SLP dismissed against order of High Court that once registration is done under section 12A, it is a fait accompli and Assessing Officer cannot thereafter probe into objects of Trust and hold that there was any charitable activity, unless material on record indicate that there was violation of conditions/ objects of Trust Deed – Assistant Commissioner of Income-tax v. Cargo Handling (P.) Workers Pool – [2024] 165 taxmann.com 460 (SC)
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