https://www.taxtmi.com/caselaws?id=783158 At the stage of registration under Section 12AA, the Commissioner must examine whether the trust's objects are charitable and whether any existing activities are contrary to those objects. Mere non-commencement of charitable activity, by itself, is not enough to treat the trust as not genuine or to refuse registration on that ground. Applying that scope of inquiry, refusal based solely on the absence of commenced activities was held unjustified, and the assessee's challenge succeeded. en-us Wed, 03 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783158 At the stage of registration under Section 12AA, the Commissioner must examine whether the trust's objects are charitable and whether any existing activities are contrary to those objects. Mere non-commencement of charitable activity, by itself, is not enough to treat the trust as not genuine or to refuse registration on that ground. Applying that scope of inquiry, refusal based solely on the absence of commenced activities was held unjustified, and the assessee's challenge succeeded. Case-Laws Income Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783158