Section 12AA Registration Focuses on Trust's Charitable Objectives; Section 13(1)(b) Applies Only for Exemption Applications.

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....Grant of registration u/s 12AA - The application of section 13(1)(b) would only arrive at a stage when an application for exemption is made. At the time of registration of the trust all that is required to be seen is whether the object and purpose of the formation of the trust, is for a charitable purpose - HC....