Allowing the appeal of the assessee the Tribunal held that ;CIT is not justified in rejecting registration on the ground that the non-production of books and vouchers means that the genuineness of the charitable activities cannot be verified. The CIT is entitled only to examine the objects of the trust at the stage of registration and not the books of account.
Vidyadayani Shiksha Samiti v. CIT( 2018) 161 DTR 265/ 191 TTJ 355 / 62 ITR 487 (Delhi)(Trib)
S. 12A : Registration –Trust or institution- Registration can not be refused on the ground of non –production of books of accounts . [ S. 2(15), 11]