Section 12AA & 254 of the Income Tax Act, 1961 — Trust — Registration of trust — Section 12AA requires satisfaction about the genuineness of the activities and the objects of a trust before its registration by the Commissioner. The appellate Tribunal while hearing an appeal under section 254(1) in a matter where registration under section 12AA has been denied by the Commissioner can itself pass an order directing the Commissioner to grant registration if it disagrees with the satisfaction of the Commissioner on the basis of material already on record before the Commissioner — Commissioner of Income tax vs. Reham Foundation [2019] 418 ITR 205 (Allahabad) (FB)