https://www.taxtmi.com/caselaws?id=797777 Section 12AB registration depends on the charitable nature of a trust's objects and the genuineness of its proposed activities, not on whether charitable activities have already commenced. Where the objects are undisputedly charitable and proposed activities align with them, the absence of activity in relevant years does not by itself demonstrate non-genuineness or a specified violation. Registration does not automatically confer income-tax exemption; actual application of income and the genuineness of an exemption claim remain subject to scrutiny during assessment proceedings. Registration therefore cannot be refused solely because charitable activities have not begun. en-us Wed, 19 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797777 Section 12AB registration depends on the charitable nature of a trust's objects and the genuineness of its proposed activities, not on whether charitable activities have already commenced. Where the objects are undisputedly charitable and proposed activities align with them, the absence of activity in relevant years does not by itself demonstrate non-genuineness or a specified violation. Registration does not automatically confer income-tax exemption; actual application of income and the genuineness of an exemption claim remain subject to scrutiny during assessment proceedings. Registration therefore cannot be refused solely because charitable activities have not begun. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797777