Question And Answer
Subject: Registration U/Sec. 12AA
Querist: Kulkarni P.S
Answered by:
Tags: ,
Date: October 20, 2022
Query asked by Kulkarni P.S

Can CIT denied the registration U/Sec. 12AA of Income Tax on the ground that the Trust has not started it’s activities. The objects of the trust are charitable.


File Uploaded: Not Available

: The Hon’ble Gujarat High Court in the case of CIT v. Kutchi Dasa Oswal Moto Pariwar Ambama Trust [2014] 362 ITR 194 (Guj)(HC) held that Even though Commissioner has power to call for such documents or information from trust as he thinks necessary, yet it does not mean that if activities of trust have not commenced, Commissioner has authority to reject its application for registration on ground that trust failed to convince him about genuineness of activities.

Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of

Leave a Reply

Your email address will not be published. Required fields are marked *