Dismissing the appeal of the revenue the Court held that; Trust not carrying on any charitable activity during the relevant period cannot be the ground to cancel registration.
DCIT v. D.R. Ranka Charitable Trust (2019) 260 Taxman 139 (Karn.)(HC)
S. 12AA : Procedure for registration –Trust or institution-Not carrying on any charitable activity during the relevant period cannot be the ground to cancel registration. [S. 12A]