Vishwa Kalyan Charitable Trust was formed on 1st March, 2017. It filed with the Commissioner of Income-tax (Exemption) its application for registration as per section 12A on 31st August, 2019 explaining that for good and

Commissioner of Income Tax (Exemption), if is satisfied that the activities of the trust are not genuine or are not being carried out in accordance with the objects of the trust, he shall after giving the trust a reasonable opportunity of being heard, pass an order in writing cancelling the registration of the trust. Further, section 12AA(4) provides that where a trust or an institution has been granted registration and subsequently it is noticed that: its activities are not being carried out in accordance with the object of the trust. the trust deliberately commits violation as referred to in section 13. the trust has not complied with the requirement of any other law, for the time being in force applicable to the trust and the order, holding that such non-compliance has occurred, has either not been disputed or has attained finality then, the Commissioner, may cancel the registration of such trust or institution. However, the registration shall not be cancelled if the trust or institution proves that there was a reasonable cause for the activities to be carried out in the said manner.