https://www.taxtmi.com/highlights?id=79140 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. en-us Fri, 05 Jul 2024 08:21:04 +0530 Fri, 05 Jul 2024 08:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79140 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. Highlights Income Tax Fri, 05 Jul 2024 08:21:04 +0530 https://www.taxtmi.com/highlights?id=79140