It was held that non filling of return cannot be a ground for rejecting the registration u/s.12AA especially if the objects of the trust are not questionable. Relevant documents to be provided to prove genuineness of objective of the Trust. Matter remanded.
Kai Shri Mahadevrao Maykude Dnyanvikas Prabhodhini Trust v. CIT(E) (2020) 194 DTR 353 / 208 TTJ 296 (Pune)(Trib.)
S. 12AA : Procedure for registration-Trust or institution-Objectives of trust are not under question-Non filing of return-Not a ground for cancelling registration. [S. 12A, 80G(5)(vi), 139(4A)]