Assessee-trust was established on 1-1-2008 and it had filed an application in Form No. 10A on 18-2-2008 seeking registration under section 12A(a). Commissioner rejected application on ground that no charitable activity was ever carried out by trust up to 31-3-2008. Tribunal held  that since no activities had been carried out by assessee, it would be premature to decide that activities were not charitable in nature.  Tribunal further held that Commissioner was required to restrict himself to objects of trust. Accordingly, the Tribunal  directed Commissioner to grant registration on ground that no defect was pointed out in clauses of trust deed. High Court affirmed the order of the Tribunal. SLP of revenue dismissed.