How many judgments cite DIT(E) v. Meenakshi Amma Endowment Trust?

26 judgments on BharatTax cite DIT(E) v. Meenakshi Amma Endowment Trust (354 ITR 219), spanning 2015 to 2026.

Which sections of the Income Tax Act does DIT(E) v. Meenakshi Amma Endowment Trust come up under?

It is most often cited in judgments turning on Section 12A, Section 13(1)(c), Section 11, Section 11(2), Section 11(5), Section 12AA(3).

DIT(E) v. Meenakshi Amma Endowment Trust

354 ITR 219High Court2013#4577 most cited

What is DIT(E) v. Meenakshi Amma Endowment Trust authority for?

Registration of a charitable trust cannot be cancelled solely on the ground that expenses from the corpus fund were claimed towards application, or that amounts set apart for specific purposes were improperly used, or that expenditures were not towards the trust's objects.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

DIT v. Meenakshi Amma Endowment Trust · 354 ITR 219 · cancellation of registration · section 12A · section 13(1)(c) · section 11 · corpus fund · corpus donation · expenses out of corpus fund · application of income

Sections most often in play

Section 12A Section 13(1)(c)Section 11 Section 11(2)Section 11(5)Section 12AA(3)Section 12AA(4)Section 13(3)

Issues it is cited on

section 12a(a)section 12aa(3)section 13(1)(c)section 11(5)corpus fund section 13(3)cancellation of registration section 13(1)corpus donation section 11(2)section 12a(1)(ac)child

Judgments citing DIT(E) v. Meenakshi Amma Endowment Trust

SWAVALAMBAN AVAM SWABHIMAAN FOUNDATION ,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION ), NEW DELHI

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 3331/DEL/2025[2023-24]Status: DisposedITAT Delhi14 Jan 2026AY 2023-24

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 11Section 12ASection 12A(1)Section 12A(1)(ac)Section 13(1)(c)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3328 & 3331/Del/2025 Swavalamban Avan Vs. Commissioner of Income (E) Swabhimaan Foundation Delhi RZ-54/5A, Gali No. 4, Raj Nagar-2 Palam Colony, New Delhi- 110077 PAN No.ABETS8469G Appellant Respondent Assessee by Ms. Prem Lata Bansal, Sr. Advocate Sh. Shivang Bansal, Advocate Revenue by Ms. Amisha S. Gupt, CIT (DR) Date of Hearing 20.11.2025 Date of Pronouncement 14.01.2026 ORDER PER C.N. PRASAD, JM, These two appeals are filed by the assessee in rejecting…

SWAVALAMBAN AVAM SWABHIMAAN FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 3328/DEL/2025[2023-24]Status: DisposedITAT Delhi14 Jan 2026AY 2023-24

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 11Section 12ASection 12A(1)Section 12A(1)(ac)Section 13(1)(c)Section 80G

M/S.BELIEVERS EASTERN CHURCH,THIRUVALLA vs. THE CIT (EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR

Section 11Section 12ASection 13Section 132

…ation cannot be cancelled as had been held by the Hon'ble Karnataka High 17 ITA No. 12-15/Coch/2021 Last Hour Ministry & Ors. Court in DIT (Exemption) v. Karnataka Badminton Association [2015] 378 ITR 700 (Kar.); DIT vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Kar.); DIT vs. Foundation of Ophthalmic Research Education Centre (2013) 355 ITR 361 (Del.); CIT vs. Institute Management Committee of Industrial Training Institute (2017) 393 ITR 161, 163 (Bom.) and PCIT vs. Shri Nathji Goverdhan Nathji Charitable Trust (2020) 423 ITR 69, 74 (Cal.) (iii) Expenses out of corpus fund have been claimed towards ap…

AYANA CHARITABLE TRUST,THIRUVALLA vs. DCIT(EXEMPTION), TRIVANDRUM

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR

Section 11Section 12ASection 13Section 132

LOVE INDIA MINISTRIES,THIRUVALLA vs. THE DCIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR

Section 11Section 12ASection 13Section 132

LAST HOUR MINISTRY,THIRUVALLA vs. ACIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR

Section 11Section 12ASection 13Section 132

SAMARPAN ASSOCIATION FOR CULTURE AND EDUCATION,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 164/BANG/2021[NA]Status: DisposedITAT Bangalore03 Sept 2021

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : Na M/S. Samarpan Association For Culture & Vs. The Commissioner Of Income Tax Education, (Exemptions), 26, Magarath Road, 1St Cross Ulsoor, Bengaluru. Bengaluru – 560 025. Pan : Aaxcs 9598 E Appellant Respondent Appellant By : Shri. Siddesh Nagaraj Gaddi, Ca Respondent By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.09.2021 Date Of Pronouncement : 02.09.2021 O R D E R Per N.V. Vasudevanthis An Appeal By The Assessee Against The Order Dated 24.03.2021 Passed By The Cit(E), Bengaluru, Rejecting The Application Filed By The Assesse For Grant Of Recognition Under Section 80-G (5) (Vi) Of The Income Tax Act, 1961(Hereinafter Called 'The Act').

For Appellant: Shri. Siddesh Nagaraj Gaddi, CAFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 12ASection 80Section 80G

…an approval under Section 80-G is sought, it may not possible for the trust to demonstrate the actual carrying of its activities. He also placed reliance on the decision of Hon'ble Karnataka High Court in the case of DIT(E) Vs. Meenakshi Amma Endowment Trust, 354 ITR 219 (Kar) and decision of Page 3 of 4 ITAT Jaipur Bench in the case of Anand Incubation Centre Vs. CIT(E), 86 taxmann.com 250 (Jaipur Trib). She also brought to our notice the decision of the Co- ordinate Bench in the case of Vidyashilp Community Trust Vs. CIT(E) in ITA No.1619/Bang/2019, order dated 15.11.2019 wherein on identical facts, the Tribuna…

PR. COMMISISONER OF INCOME TAX, vs. M/S TREEDOM FOUNDATION

The appeal is dismissed

ITA/466/2019HC Karnataka11 Jun 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 12ASection 260ASection 5Section 80GSection 80G(5)

…earned Counsel for the appellant does not dispute the fact that the question involved in these appeals is squarely covered by the judgment of this Court rendered in the case of Director of Income Tax (Exemptions) Vs. Meenakshi Amma Endowment Trust (2013) 354 ITR 219 (Karn). 4. For the reasons given in the judgment of a co- ordinate Bench of this Court in the aforesaid case, we are of the opinion that no substantial question of law arises for determination by this Court. The 6 appeals are accordingly dismissed. There shall be no order as to costs. 5. In the light of the judgment deli…

PR COMMISSIONER OF INCOME TAX vs. M/S OLA FOUNDATION

The appeal stands dismissed

ITA/169/2019HC Karnataka19 Mar 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 12ASection 2(15)Section 260Section 80G

…its registration has not carried out the activities which were charitable in nature and while setting aside the order of the CITE, the Tribunal after placing reliance upon the DIRECTOR OF INCOME-TAX (EXEMPTIONS) VS MEENAKSHI AMMA ENDOWMENT TRUST – (2013) 354 ITR 219, has set aside the order, meaning thereby has allowed the application of the assessee i.e., the approval under Section 80G of the Income Tax Act. 3. After hearing the learned Counsel for the parties, the appeal is admitted on the following substantial questions of law. (i) Whether on the facts and in the circumstances of the case, the…

BHARATH SCHOOL TRUST,MANGALORE vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 607/BANG/2020[2020-21]Status: DisposedITAT Bangalore18 Jan 2021AY 2020-21

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year :2020-21 M/S. Bharath School Trust, Vs. The Commissioner Of Income Tax Kadri Road, (Exemptions), Mangalore – 575 003, Bengaluru. Karnataka. Pan : Aadtb 6287 F : Assesseee By Smt. Sheetal, Advocate Revenue By : None Date Of Hearing : 18.1.2021 Date Of Pronouncement : 18.1.2021 O R D E R

For Respondent: None

Section 12ASection 80G

…ess (5 months in Page 3 of 4 that case), it is not possible for the trust to demonstrate the actual carrying of its activities. She also placed reliance on the decision of Hon’ble Karnataka High Court in the case of DIT(E) Vs. Meenakshi Amma Endowment Trust, 354 ITR 219 (Kar) and decision of ITAT Jaipur Bench in the case of Anand Incubation Centre Vs. CIT(E), 86 taxmann.com 250 (Jaipur Trib). She also brought to our notice the decision of the Co- ordinate Bench in the case of Vidyashilp Community Trust Vs. CIT(E) in ITA No.1619/Bang/2019, order dated 15.11.2019 wherein on identical facts, the Tribunal remanded t…

M/S. UTTAM CHORDIA CHARITABLE TRUST,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 1659/BANG/2019[2019-20]Status: DisposedITAT Bangalore03 Nov 2020AY 2019-20

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year :

For Appellant: Shri Sumanlunkar, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 12Section 12ASection 80Section 80GSection 80G(5)Section 80G(5)(vi)

…ision of coordinate bench of Tribunal in case of M/s Manipal Alimony of Nphrology Trust vs CIT in ITA No. 548 and 549/B/2013 wherein, this Tribunal following decision of Hon’ble Karnataka High Court in case of DDIT (E) vs Meenakshi Endowment Trust reported in 354 ITR 219, held that at the time of grant of registration under section 12A of the Act as well as approval under section 80G(5) (vi) of the Act, absence of activities of the trust cannot be the basis to refuse the approval. On the contrary Ld.Sr.DR relied on orders passed by Ld.CIT(A). 4. We have perused submissions advanced by both sides in light of recor…

M/S. BANTARA SANGHA YEKKARU,DAKSHINA KANNADA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 1947/BANG/2019[2019-20]Status: DisposedITAT Bangalore27 Oct 2020AY 2019-20

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2019-20

For Respondent: Shri Pranav Krishna, Advocate

Section 12Section 12ASection 80Section 80GSection 80G(5)Section 80G(5)(vi)

…of coordinate bench of thei Tribunal in case of M/s Manipal Alimony of Nphrology Trust vs CIT in ITA No. 548 and 549/B/2013 wherein, this Tribunal following decision of Hon’ble Karnataka High Court in case of DDIT (E) vs Meenakshi Endowment Trust reported in 354 ITR 219, held that at the time of grant of registration under section 12A of the Act as well as approval under section 80G(5) (vi) of the Act, absence of activities of the trust cannot be the basis to refuse the approval. 4. On the contrary Ld.Sr.DR relied on orders passed by Ld.CIT(A). 5. We have perused submissions advanced by both sides in light of re…

M/S. NANDIKUR EDUCATION TRUST,UDUPI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

In the result appeal filed by assessee stands allowed

ITA 29/BANG/2020[2019-20]Status: DisposedITAT Bangalore25 Feb 2020AY 2019-20

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri. Manjeet Singh, Addl. CIT – DRFor Respondent: Shri. Danesh H Gardin, Advocate

Section 12ASection 80Section 80G

…eason assigned by the CIT(E) for not granting approval u/s.80G of the Act is the absence of activities of the trust from the date of coming into existence of the Trust. The Hon'ble Karnataka High Court in the case of DIT(E) Vs. Meenakshi Amma Endowment Trust, 354 ITR 219 (Kar), wherein the Hon'ble Karnataka High Court in the context of grant of approval u/s 12A of the Act made an observation that where trust has approached the authority for registration u/s 12A within span of 8 month after its formation, objects of the trust have to be examined and the authorities cannot insist on proof of activities of the trust…

M/S SJF PHILANTHROPIC ORGANISATION ,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

In the result, the appeal is allowed

ITA 2283/BANG/2018[2018-19]Status: DisposedITAT Bangalore05 Dec 2019AY 2018-19

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singhassessment Year: 2018-19

For Appellant: Smt. Sowmya, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 12ASection 2(15)Section 80G

…only a period of 5 months, it is not possible for such organization to demonstrate the actual carrying of its activities. The Tribunal placed reliance on the decision of the Hon'ble Karnataka High Court in the case of DIT(E) v. Meenakshi Amma Endowment Trust, 354 ITR 219 (Kar) and came to the conclusion that for want of proof of activities of a trust, when the trust was yet to commence its activities, an application for grant of registration u/s.12A cannot be rejected. The Tribunal also placed reliance on the decision of ITAT Jaipur Bench in the case of Anand Incubation Centre v. CIT(E), 86 taxmann.com 250 (Jaipu…

M/S BHIMA FOUNDATION ,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

In the result, appeal of the assessee is allowed in light of above directions

ITA 946/BANG/2018[2017-18]Status: DisposedITAT Bangalore20 Sept 2019AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Vikram Singh Yadavassessment Year : 2017-18 M/S. Bhima Foundation, Vs. The Commissioner Of No.122C, “B” Main, 3Rd Block, Income-Tax (Exemption), Jayanagar, Bengaluru. Bengaluru – 560 011. Pan : Aadtb 0553 A Appellant Respondent

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri.Sunil Kumar Agarwal, Addl. CIT

Section 12ASection 80GSection 80G(5)(vi)

M/S HERITAGE PARAMPARA ,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (E) , BANGALORE

In the result, the assessee’s appeal is allowed

ITA 2572/BANG/2018[2018-19]Status: DisposedITAT Bangalore04 Sept 2019AY 2018-19

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Year : 2018-19 M/S. Heritage Parampara, Vs. The Commissioner Of Income No.1, Chinmaya Apartment, Tax (Exemptions), Puttanna Road, Bengaluru. Basavanagudi, Bengaluru – 560 004. Pan : Aabth 8132 M Appellant Respondent Assessee By : Shri. H. V. Gowthama, Ca Revenue By : Shri. Vikas Suryavamshi, Addl. Cit Date Of Hearing : 10.07.2019 Date Of Pronouncement : 04.09.2019

For Appellant: Shri. H. V. Gowthama, CAFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT

Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

…unal in the case of All People Charitable Trust Page 4 of 7 Vs. CIT(E) in ITA Nos.1216 and 1217/Bang/2015 dated 30.12.2015 which followed the principles laid down by the Hon’ble Karnataka High Court in the case of DIT(E) Vs. Meenakshi Amma Endowment Trust in 354 ITR 219 (Kar), in the context of grant of recognition under section 80G of the Act. 3.2.2 The learned AR submitted that the assessee trust was constituted vide trust deed dated 06.12.2017 and application for grant of registration under section 12AA of the Act and recognition under section 80G of the Act were both filed on 04.01.2018. It is submitted tha…

BUILDING A BETTER TOMORROW FOUNDATION ,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

In the result, the assessee’s appeal for Assessment Year 2018-19 is allowed

ITA 3364/BANG/2018[2018-19]Status: DisposedITAT Bangalore19 Jul 2019AY 2018-19

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadaleassessment Year : 2018-19 M/S. Building A Better Vs. Commissioner Of Income Tax Tomorrow Foundation, (Exemptions), Level 3, Comcorde Block, Bengaluru. Ub City, No.24, Vittal Mallya Road, Bengaluru. Pan : Aadtb 3451 H Appellant Respondent Assessee By : Shri. Narendra Kumar Jain, Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 27.06.2019 Date Of Pronouncement : 19.07.2019

For Appellant: Shri. Narendra Kumar Jain, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 12ASection 80Section 80GSection 80G(5)Section 80G(5)(vi)

…of this Tribunal in the case of All People Charitable Trust Vs. CIT(E) in ITA Nos.1216 and 1217/Bang/2015 dated 30.12.2015 which followed the principles laid down by the Hon’ble Karnataka High Court in the case of DIT(E) Vs. Meenakshi Amma Endowment Trust in 354 ITR 219 (Kar), in the context of grant of recognition under section 80G of the Act. 3.2 The learned AR submitted that the assessee trust was constituted vide trust deed dated 09.01.2018 and application for grant of registration under section 12AA of the Act and recognition under section 80G of the Act were filed on 21.03.2018 and 20.04.2018 respectively…

INSTITUTE OF ENGINEERING & MANAGEMENT TRUST, DELHI,KOLKATA vs. CIT (EXEMPTION), KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed for statistical purpose

ITA 2053/KOL/2017[F.Y.2017-18]Status: DisposedITAT Kolkata29 Aug 2018

For Appellant: Shri Ravi Tulsyan, FCA, ld. ARFor Respondent: Shri G.Mallikarjuna, CIT, ld.Sr.DR

Section 12A

…etails in his order. Before us the ld. AR by way of paper book pages 54 to 87 in support of assessee’s submissions relied on various case laws and argued that the Hon’ble High Court of Karnataka in the case of Meenakshi Amma Endowment Trust reported in (2013) 354 ITR 219 (Kar), wherein it was held that trust cannot be denied registration for non- commencement of charitable activity. Moreover, the ld. Counsel for the assesse has submitted that the assesse now has started the charitable activity by taking over the existing university. We, therefore, set aside the impugned order by the ld. CIT-E and remit the matter…

M/S. ORISSA CRICKET ASSOCIATION,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, ITA No.335/CTK/2017 is allowed and ITA

ITA 210/CTK/2016[2011-12]Status: DisposedITAT Cuttack26 Dec 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

For Appellant: Shri S.K.Tulsiyan & D.Das, ARFor Respondent: Shri Saad Kidwai, CITDR

Section 120Section 12ASection 254(2)

…in the appellant's case, on the basis of various allegations. Herein the appellant would like to place reliance on the following judicial pronouncements: The Hon'bIe Karnataka High Court in the case DIT(E) vs. Meenakshi Amma Endowment Trust reported in [2013] 354 ITR 219 (Kar) held the following: "5. On a perusal of the records we note that the trust was formed on January 23, 2008, and within a period of nine months they had filed an application under section 12A for issuance of the registration claiming exemption. The fact that the corpus of the trust is nothing but the contribution of Rs. 1,000 by each of the t…

BLANK NOISE, C/O SRISHTI INSTITUTE OF ART DESIGN AND TECHNOLOGY,,BANGALORE vs. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals of the assessee are allowed

ITA 1878/BANG/2016[2016-17]Status: DisposedITAT Bangalore15 Sept 2017AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri S. Sukumar, AdvocateFor Respondent: Shri G.R. Reddy, CIT (DR) (ITAT)-1, Bengaluru

Section 12A

…ed that when no (Exemptions) was required to grant Registration under Section 12A of the Act. In support of his contention he has relied upon the decision of Hon'ble jurisdictional High Court in the case of DIT (Exemptions) Vs. Meenakshi Amma Endowment Trust 354 ITR 219 and submitted that the Hon'ble High Court after taking note of the fact that after forming a Trust within a period of 9 months thereafter filed an application under Section 12A of the Act for Registration then one cannot expect to do activity of charity immediately after the formation. In such a situation the authority cannot come to a conclusi…

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