https://www.taxtmi.com/caselaws?id=392849 SC held that s.12AA permits registration only where the trust's objects and activities are genuine; for initial registration the Commissioner must satisfy himself that the objects are genuinely charitable and that the proposed activities align with those objects, so proposed activities suffice for registration. Cancellation under s.12AA(3) requires a finding that activities actually carried out are not in accordance with the objects. A newly formed trust with no activities may be registered on its objects, but failure to spend income on charitable purposes may warrant the Commissioner to consider cancellation under s.12AA(3) if facts justify such action. en-us Wed, 19 Feb 2020 00:00:00 +0530 Mon, 03 Nov 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392849 SC held that s.12AA permits registration only where the trust's objects and activities are genuine; for initial registration the Commissioner must satisfy himself that the objects are genuinely charitable and that the proposed activities align with those objects, so proposed activities suffice for registration. Cancellation under s.12AA(3) requires a finding that activities actually carried out are not in accordance with the objects. A newly formed trust with no activities may be registered on its objects, but failure to spend income on charitable purposes may warrant the Commissioner to consider cancellation under s.12AA(3) if facts justify such action. Case-Laws Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392849