No charity in initial years cannot be sole basis for trust registration denial

Brief of the Case ITAT Chandigarh held in the case of M/s Prabhat (A House of Hope for Special Children) Vs CIT (Exemptions) that as per section 12AA, the commissioner has to satisfy himself about the objectives of the Trust and genuineness of its activities and for such purpose he has the power to call for such documents or information from the assessee as he thinks necessary. The language used in the section only require that the activities of the Trust must be genuine, which would mean that they are in consequence with the objects of the Trust and not mere camouflage or against the objects ...