Trust registration procedure requires commissioner to verify genuineness, allow hearing, register or refuse, and cancel for non-genuine activities. Procedure for registration under Section 12AA gives the Commissioner power to call for documents, make inquiries, and, after satisfying himself about the objects and genuineness of activities, pass written orders registering or refusing registration; refusal or cancellation requires a reasonable opportunity of being heard, and failure to pass an order within the statutory period results in deemed registration. The Commissioner may cancel registration if activities are not genuine or not in accordance with the objects.