Allowing the appeal the Tribunal held that when the object of the Trust is charitable , registration cannot be denied on the ground that no activities had been carried out by Trust .
South India Club. v .CIT ( 2020) 194 DTR 320 / 207 TTJ 844/ (2021) 187 ITD 492 (Delhi) (Trib.)
S. 12AA : Procedure for registration –Trust or institution- Charitable objects- Registration cannot be denied on ground that no activities had been carried out by Trust [ S. 2(15), 11, 12A ]