Held, that in the case of a newly formed trust, in the absence of activities, the trust deed ought to have been satisfied by the Commissioner (E) for grant of registration. The requirement of filing of evidence under rule 17A was not relevant for consideration of the application for registration. The Commissioner (E) did not take into consideration the trust deed filed by the assessee. Post passing of the order, the assessee had been granted registration on December 31, 2021, on the very same objects with the original application for registration. Therefore, the Commissioner (E) was directed to grant registration from the date of the first application, i. e., March 19, 2020. (AY.2021-22)