The assessee trust applied for the first time for registration under Section 12AA of the Income-tax Act, 1961 as per the Trust Deed executed on February, 2019 has not disputed which was duly registered with the Sub-Registrar, Pampore.  The objects as enshrined in the Trust Deed, it is clear that the aims and objects are in conformity with provisions of Section 2(15) of the Income-tax Act, 1961. The purpose of provisions of Section 12AA is to enable registration only of such trust or institution whose objects and activities are genuine. Section 12AA pertains to registration of the trust and not to assess what a trust has actually done and the term activities in the provision includes proposed activities. The Registering Authority is bound to consider whether the objects of Trust are genuinely charitable in nature and whether the activities of the Trust proposed to carry on are genuine, i.e., they are in line with the objects of the trust. The only requirement for granting registration is that the objects of the Trust should be charitable in nature and its activities were genuine. Supreme Court in case of Anand Social and Educational Trust vs. CIT. [2020] 426 IR 340 (SC) has laid down the basic principles for allowability of basis registration. The Commissioner (E) was directed to grant registration to trust from the date of application.