https://www.taxtmi.com/caselaws?id=789258 Registration under section 12A(1)(ac)(iii) cannot be refused merely because a trust has not carried out substantial activities during the relevant financial years. At the registration stage, the inquiry is limited to whether the objects are charitable and whether the proposed activities are genuine and consistent with those objects. Where the trust deed discloses charitable objects and the record includes audited accounts, returns, bank statements and donation details, the absence of significant activity alone is not a valid ground to deny registration. On these facts, the rejection of registration and cancellation of provisional registrations were held unsustainable, and Form 10AB was directed to be allowed. en-us Thu, 26 Feb 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789258 Registration under section 12A(1)(ac)(iii) cannot be refused merely because a trust has not carried out substantial activities during the relevant financial years. At the registration stage, the inquiry is limited to whether the objects are charitable and whether the proposed activities are genuine and consistent with those objects. Where the trust deed discloses charitable objects and the record includes audited accounts, returns, bank statements and donation details, the absence of significant activity alone is not a valid ground to deny registration. On these facts, the rejection of registration and cancellation of provisional registrations were held unsustainable, and Form 10AB was directed to be allowed. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789258