TaxTMI 
TaxTMI 
2014 (1) TMI 1032
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The aims and objects of the trust as mentioned in article 5 of the trust deed are as under : 5. Aims and Objectives of the Institute : a) Whereas it is recognised by Internationally respected scholars that the Vedanta (particularly the Gaudiya Vaisnava Vedanta) Is a comprehensive and internally consistent system of knowledge, to conduct research Into its contents relating to education, personal development, social organization and administration, health, human and cosmic origins and other topics and make the resultant findings with comment where required available, in non-specialist language as far as possible, to the scholarly community and to the public; b) To establish a center or centers for the above purpose; c) To point out the w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....use in furthering the purposes of the Institute. Unsolicited donations in kind shall be accepted provided they are useful in furthering the purposes of the Trust; m) To acquire assets moveable and non-moveable for use in maintaining, improving and expanding the activities of the Institute ; n) To develop, manage and maintain the Institute's properties; o) The above (a to p) constitute the core aims and objectives of the Institute. In addition, the following projects/programmes/activities may be taken up under the banner of the Institute when and only when volunteers present themselves to plan, organize, fund and implement them, or in the situation where, the core objectives being served, sufficient funds are offered to cover salaries of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....c, dance and drama - by providing teaching and performance facilities to artists and per formers qualified in those disciplines ; s) To carry on charitable activities such as distribution of food, clothing and primary medical services to needy persons in the vicinity of the Institute's centers; t) To promote and conduct sustainable agriculture, animal husbandry, medicinal plant cultivation, alternative energy production and social structures and to conduct research into and promote these as examples of how the greater society can reduce its dependence on artificial fertilizers, pesticides, food processing procedures and the like and depend more on facilities already provided by Nature. 3. The assessee filed an application in Form No.10A ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... within the purview of section 2(15) of the Act. The Tribunal further directed the DIT(E) to examine the decisions relied upon by the assessee. So far as approval u/s. 80G(5)(vi) is concerned, the ITAT opined that for granting approval under sec. 80G the DIT(E) can examine whether or not the conditions set out in section 80G(5)(i) to (v) are satisfied. In the process the ITAT also held that the reason for denial of registration under section 12AA approval under section 80G(5)(vi) by DIT(E) is not justified. 5. In the second innings before him, the DIT(E) asked the assessee to submit a note about the activities carried on during financial year 2011-2012 and also to furnish receipts and payments account, income and expenditure account and ba....
X X X X Extracts X X X X
X X X X Extracts X X X X
....perused the materials on record. It is clear from the impugned order of the DIT(E) that he has refused to grant registration under section 12AA and approval under section 80G(5)(vi) of the Act on the grounds that the trust intends to carry out activities outside India and the trust has mixed objectives of both charitable and religious nature. So far as carrying out activities outside India is concerned, it is the contention of the learned A.R. that clause 2 of the trust deed not only makes it clear that the area of operation is throughout India but it also clarifies that even if the activities expand to places outside India but those outside activities shall not be funded through Indian funds. We, find force in the aforesaid contention of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....self about the genuineness of the activities of the trust and whether it comes within the purview of the 'charitable purpose' as defined under section 2(15) of the Act. As can be seen from the material on record, even though the assessee has placed all facts on record in course of proceeding before the DIT(E) with regard to its activities by submitting explanatory note and account copies, the DIT(E) has not made any comments either with regard to the genuineness or the nature of activities of the trust. Therefore, it has to be presumed that DIT(E) has no doubt either with regard to the genuineness or nature of the activities of the trust. That being the case, the denial of registration under section 12AA on the reasons mentioned by the DIT(....