Court held that ,registration can be applied for by a newly registered trust. There is no stipulation that the trust should have already been in existence and should have undertaken any activities before making the application for registration. The term ‘activities’ in S. 12AA includes ‘proposed activities’. The CIT must consider whether the objects of the Trust are genuinely charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. However, he cannot refuse registration on the ground that no activities are carried out. ( CA Nos. .5437-5438/2012, dt. 19.02.2020)
Ananada Social and Education Trust v. CIT (SC), www.itatonline.org
S. 12AA : Procedure for registration –Trust or institution- Proposed activities –Registration cannot be refused on the ground that no activities are carried out .