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The Trust or society cannot claim exemption, unless it is registered under Section 12AA of the Act and thus at that such initial stage the test of the genuineness of the activity cannot be a ground on which the registration may be refused.

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Section 2(15), 11, 12AA, 13 of Income Tax Act, 1961— Trust - Registration of Trust —Assessee is required to provide all details regarding Constitution of its members, funds received and utilized towards charitable activities etc detail since inception of the society.

Facts: Assessee went on appeal before Tribunal and raised the ground that CIT (E) erred in holding that the Society is not carrying out any Charitable activities is not correct since exemption u/s 12AA can be granted on future activities.

Held, that assessee is claiming that it was in the process of establishing educational institution for commencing its charitable activity and thus activity not being commenced, and therefore, CIT was not required to examine the said activities and reject the registration. But the registration of the assessee society before the register of society shows that society was resisted prior to financial year 2009. The assessee has not provided any detail of the activities for the period from its establishment till the date for applying registration. In our opinion, the assessee is required to provide all details regarding Constitution of its members, funds received and utilized towards charitable activities etc detail since inception of the society. Since all the details have not been examined by CIT, we set aside the order of CIT with the direction to decide a fresh on verification of the objects and genuineness of the activities in accordance with the law in the light of the documents which the assessee is required to submit before him as mentioned above. The assessee shall be afforded adequate opportunity of being heard. In the result, the appeal of the assessee is allowed for statistical purposes. - MARIAM EDUCATION SOCIETY V/s CIT - [2020] 80 ITR (TRIB) 380 (ITAT-DELHI)