Held that the applicability of the provisions of s. 13 is required to be looked into at the time of assessment of the trust income and if the assessee has given any benefit to the trustees which is violative of the provisions of s. 13, naturally the assessee will pay the higher taxes on the above sum as per the provisions of the law. While granting registration  to the CIT(E) is required to make an enquiry about the genuineness of the activities of the trust and compliance with the requirement of any other law if those are material for the purpose of achieving its objects. The issue about the genuineness of the activity was decided only on the basis of few vouchers made available to the ITO(E). Assessee was never confronted with the views expressed by the CIT(E) about the genuineness. The matter is remanded to the file of CIT(E) in accordance with law. (AY. 2023-24)