Section 12A of the income tax Act, 1961 — Trust — Registration of Trust — There was no finding that assessee was not acting in accordance with its objectives or that its activities were not genuine and that assessee had been formed by another company for complying with corporate social responsibility requirements was not a ground to deny registration— Roundglass Foundation vs. Commissioner of income tax [2020] 77 ITR (trib) 288 (Chandigarh)