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2013 (1) TMI 628 - PUNJAB AND HARYANA HIGH COURTRegistration under Section 12A - assessee has failed to prove the genuineness of its activities - Held that:- The list of 87 donors shows that the only names are mentioned without any address. The lack of information in respect of parentage, age, address or PAN Numbers in the list of donors are the good reasons for declining the registration of the assessee as a charitable trust. The list of such donors is sufficient to infer that about the genuineness of the activities of the trust as contemplated and required to be considered by the AO in terms of Section 12AA(1)(aa). Thus on the basis of enquiry conducted and the information submitted by the respondent, the introduction of donors, shows in-genuineness of activities of the trust. Therefore, it is a sufficient reason to decline registration in terms of Section 12AA(1) (a) - in favour of the Revenue
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