Trust granted registration under section 12AA & exemption under section 80G. Appeals allowed. Order pronounced on 30.09.2016.

The Tribunal directed the CIT to grant registration to the assessee-Trust under section 12AA of the Act and exemption certificate under section 80G of the Act. The appeals of the assessee were allowed, and the order was pronounced in open court on 30.09.2016.

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Issues:
1. Rejection of registration under Section 12A(1)(aa) and approval under section 80G(5)(vi) by CIT(Exemptions), Kolkata.
2. Grounds of appeal challenging the rejection of registration and approval.
3. Legal principles governing registration of charitable trusts.
4. Applicability of precedents in similar cases to the current scenario.

Analysis:
1. The judgment deals with the rejection of registration under Section 12A(1)(aa) and approval under section 80G(5)(vi) by the CIT(Exemptions), Kolkata. The Trust, formed for charitable purposes, had its applications rejected due to the Commissioner's view that the Trust had not commenced activities and there was no means to verify the genuineness of its activities.

2. The appeals challenging the rejection were based on grounds asserting that the CIT did not consider the applications properly, erred in rejecting them, and failed to provide further opportunities for clarification. The appellant sought registration under Section 12AA and approval under section 80G, arguing that the Trust fulfilled all conditions and its activities were genuine and charitable in nature.

3. The legal principles governing the registration of charitable trusts were discussed, emphasizing that at the commencement stage, the CIT's powers are limited to examining whether the trust's objects are charitable. The Tribunal cited precedents to support the argument that as long as the trust's objects are charitable, registration cannot be refused if the trust is genuine, regardless of the stage of charitable activities.

4. The Tribunal relied on decisions from Coordinate Benches and cited cases where registration was granted to trusts with similar circumstances. Following these precedents, the Tribunal directed the CIT to grant registration to the assessee-Trust under section 12AA of the Act and exemption certificate under section 80G of the Act. The appeals of the assessee were allowed, and the order was pronounced in open court on 30.09.2016.

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