A newly registered Trust is entitled for registration under section 12AA on basis of its objects, without any activity having been undertaken
• Section 12AA provides for registration of a trust. Such registration can be applied for by a trust which has been in existence for some time and also by a newly registered trust. There is no stipulation that trust should have already been in existence and should have undertaken any activities before making application for registration.
• Since section 12AA pertains to registration of Trust and not to assess of what a trust has actually done, it is viewed that term ‘activities’ in provision includes ‘proposed activities’. That is to say, a Commissioner is bound to consider whether objects of Trust are genuinely charitable in nature and whether activities which Trust proposed to carry on are genuine in sense that they are in line with objects of Trust.