ORDER :

CIVIL APPEAL NOS. 5437-5438/2012

1. We have heard learned counsel appearing for the parties and perused the impugned Judgments and Orders passed by the High Court of Karnataka.

2. In our considered view, the reasons assigned by the High Court in passing the impugned judgments and orders need no interference as the same are in consonance with law.

3. Accordingly, there is no merit in these appeals and they are dismissed.

CIVIL APPEAL NO. 4702/2014

4. This appeal has been preferred by the appellant - Director of Income Tax against the impugned judgment and order passed by the Delhi High Court holding that a newly registered Trust is entitled for registration under section 12AA of the Income Tax Act, 1961 (for short, the ‘Act’) on the basis of its objects, without any activity having been undertaken. Section 12AA of the Act reads as follows:

“12AA. Procedure for registration - (1) The [Principal Commissioner or] Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section (1) of section 12A, shall:-

(a) call for such documents or information from the trust or institution as he thinks necessar