Tribunal held that  the registration under section 12AA could not be denied for non-payment of taxes on the income. While granting registration, the only issue to be examined by the Commissioner (E) was whether the trust was for a charitable purpose or not. The Department had not disputed the objects of the trust or genuineness of activities conducted by the assessee-trust nor disputed the charitable nature of the activities conducted by the assessee-trust. All the requirements of registration under section 12AA of the Act having been satisfied by the assessee-trust, the Department was to grant registration under section 12AA of the Act to the assessee-trust. Whether taxes were due to be paid on any income received had to be looked into only at the time of assessment proceedings. It was open to the Assessing Officer to decide the issue at the time of assessment proceedings.