https://www.taxtmi.com/caselaws?id=790464 Registration under section 12AB cannot be denied to a newly formed trust merely because full charitable activities have not yet commenced, where the objects are charitable and the proposed activities are consistent with those objects. The Commissioner must examine the trust's objects and the genuineness of its activities; for a new trust, proposed activities are relevant. A conference held by the trust did not, by itself, establish that it existed only for mutual benefit of members or that it had engaged in a specified violation. The denial of registration was therefore not sustainable, and registration under section 12AB was to be granted. en-us Mon, 06 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790464 Registration under section 12AB cannot be denied to a newly formed trust merely because full charitable activities have not yet commenced, where the objects are charitable and the proposed activities are consistent with those objects. The Commissioner must examine the trust's objects and the genuineness of its activities; for a new trust, proposed activities are relevant. A conference held by the trust did not, by itself, establish that it existed only for mutual benefit of members or that it had engaged in a specified violation. The denial of registration was therefore not sustainable, and registration under section 12AB was to be granted. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790464