Tribunal cannot direct Registration U/s. 12AA in absence of satisfaction of Registering Authority

CIT Vs A.R. Trust (Allahabad High Court) Section 12 AA of the Act provides that the Registering Authority after satisfying himself about the objects of the Trust and genuineness of its activities shall pass an order in writing for registration of the Trust or to refuse the registration. Therefore, satisfaction of the Registering Authority is mandatory before any Trust is registered under Section 12 AA of the Act. The aforesaid satisfaction has not to be recorded by any other authority. In the present case, the registration was refused simply for the reason that the objects and activities of th...