At registration stage of a charitable trust u/s 12AA CIT not required to look its activities

The preponderance of the judicial opinion of all the High Courts including this court is that at the time of registration under section 12AA of the Income­ tax Act, which is necessary for claiming exemption under sections 11 and 12 of the Act, the Commissioner of Income tax is not required to look into the activities, where such activities have not or are in the process of its initiation. Where a trust, set up to achieve its objects of establishing educational institution, is in the process of establishing such institutions, and receives donations, the registration under section 12AA cannot b...