No cancellation of trust's registration merely because it didn't carry out any charitable activity during the year

Section 12AA of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure (Cancellation of) - Assessee-trust was granted registration under section 12AA - Subsequently, Commissioner cancelled assessee's registration on ground that assessee had not carried out charitable activities during relevant period - Tribunal set aside order passed by Commissioner on ground that whether assessee was involved in a charitable activity or not, could be considered in assessment proceeding - Whether so far as factum of assessee being involved in any charitable activities or not and whether income so derived has been apportioned towards any other purpose, can be considered only during course of assessment proceedings and not at time of considering application for registration under section 12A - Held, yes - Whether, therefore, impugned order passed by Tribunal did not require any interference - Held, yes [Para 4] [In favour of assessee]

Refer:[2018] 100 taxmann.com 371 (Karnataka)