Allowing the appeal of the assessee the Tribunal held that; CIT(E) has to examine the objects of the trust and if they are found to be charitable, the assessee deserves to be granted registration.
Aasho Charitable Trust v. CIT (E) (2018) 163 DTR 193 / 192 TTJ 86 (Delhi)(Trib.)
S. 12AA : Registration–Trust or institution-CIT(E) has to examine the objects of the trust and if they are found to be charitable, the assessee deserves to be granted registration. [S. 12A]