Registration U/s. 12AA cannot be refused for mere non commencement of charitable or religious activity by Trust

HIGH COURT OF ALLAHABAD Hardayal Charitable & Educational Trust Versus Commissioner of Income Tax-II, Agra SUNIL AMBWANI AND Bharat Bhushan, JJ. IT Appeal No. 107 of 2012 Date of Pronouncement- 15.03.2013 ORDER 1. We have heard Shri Rahul Agarwal for the appellant. Shri Govind Krishna appears for the Commissioner, Income Tax. 2. The appeal was admitted on 11.12.2012 on the following substantial questions of law.:- “(a) Whether it is essential for a trust to commence charitable/educational activity before it can be considered eligible for registration under Section 12...