Its objectives are predominantly charitable, including educational, social, and health-related activities, though its trust deed also lists a small number of religious objectives. Focus on Action, Not Just Objectives: The tribunal reasoned that while the trust deed contained some religious objects, its actual financial records showed no expenditure on religious activities. The tribunal reasoned that while the trust deed contained some religious objects, its actual financial records showed no expenditure on religious activities. 3.3 The assessee trust was granted provisional registration u/s 80G on 07.04.2022 in Form 10AC. It is evident that the assessee trust is granted registration u/s 12A by the CIT(E) with the same objectives as enlisted in the trust deed.