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of <h1>Appeal Dismissed: Commissioner's Decision Upheld Under Section 12AA</h1> <h3>Shree Kartikey Yog Ashram Versus Commissioner of Income Tax (Exemption), Ahmedabad</h3> Shree Kartikey Yog Ashram Versus Commissioner of Income Tax (Exemption), Ahmedabad - TMI Issues:1. Jurisdiction of the Commissioner under Section 12AA(2) of the Income Tax Act.2. Compliance with principles of natural justice in passing the order.3. Rejection of application based on trust deed certification and genuineness of activities.Analysis:Issue 1: Jurisdiction of the Commissioner under Section 12AA(2)The appellant contended that the impugned order was illegal and without jurisdiction as it was passed after one year from the date of application, violating Section 12AA(2) which mandates the order to be passed within six months. The appellant argued that the application was filed online on 10.5.2017, and the Commissioner wrongly mentioned the receipt date as 18.12.2017. The appellant prayed for the order to be quashed on this ground. However, the Tribunal noted that the order was passed within six months from the date of application, thus rejecting the appellant's argument.Issue 2: Compliance with principles of natural justiceThe appellant claimed that the Commissioner erred in not considering the information and evidence properly, violating principles of natural justice. The appellant argued that all necessary information and documents were submitted, and any missing details were not specified by the Commissioner. The Tribunal observed that the appellant failed to prove the genuineness of activities as per the trust deed, and the rejection was based on lack of evidence regarding charitable/religious activities. The Tribunal found no merit in the appellant's argument regarding the violation of natural justice principles.Issue 3: Rejection based on trust deed certification and genuineness of activitiesThe Commissioner rejected the application citing the trust deed not being duly certified by the trustee and lack of evidence of charitable/religious activities. The Tribunal concurred with the Commissioner's decision, noting that the appellant failed to establish the genuineness of activities in line with the trust's objects. The Tribunal found that the appellant did not carry out any activities as per the trust's objects, indicating a lack of intention to start charitable/religious activities. The rejection was upheld based on the absence of evidence supporting the genuineness of activities.In conclusion, the Tribunal dismissed the appeal, upholding the Commissioner's decision to reject the application for registration under Section 12AA. The Tribunal found no merit in the appellant's arguments regarding jurisdiction, compliance with natural justice, and the genuineness of activities. The appeal was dismissed, and the order was pronounced on 28/03/2022.
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