TMI Blog2015 (12) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the assessee as mentioned in the trust deed are concerned, a perusal of the same would clearly show that they come within the meaning of ‘charitable purpose' as defined u/s 2(15) of the Act. It is well settled principle of law that at the time of grant of registration, the CIT is only required to look into the object of the trust and genuineness of its activities. So far as the object of the trust is concerned, there is no adverse comment by the CIT that they are not charitable in nature. That being the case, only because it has not commenced its activities within such a short period of time, there is no justification in rejecting the application for grant of registration u/s 12A of the Act. Commencement of activity cannot be the sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deed. The CIT was therefore of the view that as the assessee has not conducted any activities as per the objects of the trust deed, the genuineness of the activities cannot be examined. Accordingly, he rejected assessee s application for grant of registration. 3. The Ld. A.R. submitted before us that the trust was created only on 5.10.2012 and it applied for registration on 25.4.2013. Therefore, within such a short period, it cannot be expected that the assessee would have started activities in connection with the objects mentioned in the trust deed. It was submitted that so far as objects of the assessee as mentioned in the trust deed are concerned, they are coming within the meaning of charitable purpose as defined u/s 2(15) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed u/s 12A of the Act. So far as objects of the assessee as mentioned in the trust deed are concerned, a perusal of the same would clearly show that they come within the meaning of charitable purpose' as defined u/s 2(15) of the Act. It is well settled principle of law that at the time of grant of registration, the CIT is only required to look into the object of the trust and genuineness of its activities. So far as the object of the trust is concerned, there is no adverse comment by the CIT that they are not charitable in nature. That being the case, only because it has not commenced its activities within such a short period of time, there is no justification in rejecting the application for grant of registration u/s 12A of the Act. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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