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(2) M/s. M. L. Meyyappan Charitable Trust Vs DIT (E) in ITA Nos. 2073 & 2074/Mds/2010 dated 19-10-2011:

".... Accordingly, the legal position on the issue becomes crystallized that at the time of consideration of registration, it is not a sine qua non that the Trust must have started its activities. In case the Trust has started its activities, the ld. CIT can examine them as has been envisaged in the Act. This above conclusion is safeguarded by sub-clause (3) incorporated in section 12AA vide this if after granting registration it is found by the ld. CIT that the Panna Lalbhai Foundation Vs DIT (E), Ahmedabad activities of the Trust are not carried out in furtherance of its charitable objects, he can cancel the registration granted to the Trust. So, when these provisions are read in conjunction, and a harmonious interpretation is given to them, we find that the view taken by the Co-ordinate Benches in numerous successive cases, some of which we have mentioned herein above, is very logical, and the same we are found to follow.
"2. OBJECTS:
The Objects of the Trust hereby created shall be Public Charitable purposes and shall be maintained and administered as .such. Charitable purpose shall include:
1) Relief to the poor
2) Medical relief
3) Education
4) Social upliftment & spiritual development of Society
5) Civic amenity
6) Environment protection
7) Help to physically handicapped / mentally retarded