|Question And Answer|
|Subject:||Registration U/Sec. 12AA|
|Answered by:||Advocate Shashi Ashok Bekal|
|Tags:||charitable trust, registration|
|Date:||October 20, 2022|
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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.
: The Hon’ble Gujarat High Court in the case of CIT v. Kutchi Dasa Oswal Moto Pariwar Ambama Trust  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.
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