PCIT denied registration under Section 12AA without considering the information / evidence brought on record and had not made required examination regarding objects of trust and genuineness of activities while denying registration.  PCIT was required to examine and verify activities carried out in lieu of objects so as to ascertain whether they were charitable in nature in consonance to the objects of trust and were carried out not in profit making or fund generation for purpose of personal/commercial benefit, hence, matter was remanded back to PCIT to adjudicate application for registration afresh.(AY. 2018-19)