TaxTMI 
TaxTMI 
2010 (4) TMI 789
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..... 3. The relevant facts are that the appellant-trust was created on May 6, 2009 with the objectives mentioned in the trust deed, copy whereof has been made available at pages 21 to 36 of the paper book. The appellant moved an application dated August 29, 2009 to the learned Commissioner of Income-tax for grant of registration to the appellant trust under section 12AA and approval under section 80G(5)(vi) of the Act in Form Nos. 10A and 10G as per the requirement of rules 17A and 11AA of the Income-tax Rules, 1962. Copies are made available at pages 18 to 20 of the paper book. The learned Commissioner of Income-tax observed that the objectives of the appellant-trust are charitable in nature but it had not carried out any charitable activiti....
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....ative remained that the appellant as a part of its objectives had sponsored a sum of Rs. 18,000 towards computer hardware education course to one Mr. Chhotu Ram Meena belonging to an economically weaker scheduled tribe. The appellant had submitted copies of registration application, letter of request from Mr. Chhotu Ram Meena, caste certificate, copy of mark sheets of tenth and twelfth standard, income certificate, residence certificate and receipt of fees of Rs. 18,000 from JD, college, for computer hardware and networking. Thus, the learned Commissioner of Income-tax was not right in alleging that no charitable activity has been done by the appellant-trust. There is no condition for grant of registration that the institution is supposed t....
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....ai Memorial Charitable Trust v. ITO [2005] 3 SOT 229 (Delhi). Ashutosh Dawar Trust v. Director of Income-tax (Exemption) [2002] 82 ITD 593 (Delhi). Self Employers Service Society v. CIT [2001] 247 ITR 18 (Ker). 5. The Delhi Bench of the Tribunal in the case of Dharma Sansthapak Sangh (Niyas) has held that carrying on of charitable activity at the stage of commencement is not relevant to decide whether such trust/institution is entitled for registration. Again in the case of Sardari Lal Oberai Memorial Charitable Trust (supra) the Delhi Bench of the Tribunal has held that section 12AA takes care of a situation where activities have been carried out by a trust whereas it does not lay down anything negative in cases where no activities have....