https://www.taxtmi.com/caselaws?id=465177 ITAT Rajkot allowed the assessee-trust's appeal and directed grant of registration under s.12A. It held that denial of registration solely on the ground that the trust had not yet commenced activities is unsustainable. At the stage of s.12A registration, the authority must examine the charitable nature of the stated objects and the potential genuineness of activities, not insist on prior operational history. Where no activities have commenced, the question of their being non-genuine does not arise. As the trust's objects were charitable and no adverse material existed, the conditions of s.12A were deemed satisfied and registration ordered. en-us Thu, 22 Dec 2011 00:00:00 +0530 Tue, 09 Dec 2025 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465177 ITAT Rajkot allowed the assessee-trust's appeal and directed grant of registration under s.12A. It held that denial of registration solely on the ground that the trust had not yet commenced activities is unsustainable. At the stage of s.12A registration, the authority must examine the charitable nature of the stated objects and the potential genuineness of activities, not insist on prior operational history. Where no activities have commenced, the question of their being non-genuine does not arise. As the trust's objects were charitable and no adverse material existed, the conditions of s.12A were deemed satisfied and registration ordered. Case-Laws Income Tax Thu, 22 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465177