Trust's application for registration u/s 12AA cannot be denied...

Trust's application for registration u/s 12AA cannot be denied solely on ground that it is yet to commence charitable activities. At initial stage, authorities must satisfy themselves about genuineness of trust's objects. If trust has commenced activities, authorities must also verify activities further trust's objects. Mere non-commencement of activities cannot be ground for refusing registration u/s 12AA. High Court held application cannot be rejected solely for not starting activities, and ruled in favor of trust.