Section 12A read with section 11 of the Income Tax Act, 1961 — Trust — Question of application of income of trust is premature at stage of registration where undisputedly 71 percent of receipt of Trust were spent in accordance with its object, merely a partial expenditure which was for religious purposes was not to make trust non genuine—Commissioner of income tax vs. Manekji Mota Charitable Trust [2019] 267 Taxman 16 (Bombay)