https://www.taxtmi.com/caselaws?id=152371 HC upheld grant of registration under section 12A in favor of the applicant trust, holding that when a trust seeks registration shortly after formation the authority must primarily examine the trust deed and objects rather than require evidence of past charitable activity. The court found absence of immediate activity does not demonstrate lack of intention to carry out charitable purposes and noted authorities may later verify returns and cancel registration under section 12AA(3) if activities are not undertaken. The decision affirms that activities are relevant only where registration is sought long after formation or after earlier registration has expired. en-us Wed, 10 Nov 2010 00:00:00 +0530 Tue, 26 Aug 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152371 HC upheld grant of registration under section 12A in favor of the applicant trust, holding that when a trust seeks registration shortly after formation the authority must primarily examine the trust deed and objects rather than require evidence of past charitable activity. The court found absence of immediate activity does not demonstrate lack of intention to carry out charitable purposes and noted authorities may later verify returns and cancel registration under section 12AA(3) if activities are not undertaken. The decision affirms that activities are relevant only where registration is sought long after formation or after earlier registration has expired. Case-Laws Income Tax Wed, 10 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152371