The Pune ITAT in Kul Foundation vs. CIT has held that CIT, while granting registration or renewal u/s 12AA / 80G(5), can only look at the nature of activities and is not concerned with potential violation of s. 11(5) or s. 13. Registration cannot be denied on ground that activities have not commenced - [2015-ITRV-ITAT-PUNE-112]