2014 (7) TMI 472

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..... 1 which reads as under:- "1. That ld. DIT, HQ (Exemption) has totally erred in refusing registration u/s 12A of the Income Tax Act, 1961 and consequential exemption u/s 80FG of the Income Tax Act." 3. Briefly stated the facts giving rise to this appeal are that the assessee trust was created vide trust deed dated 26.09.2009 with the object to carry out charitable activities. The assessee trust applied for registration u/s 12A and 80G of the Act vide application dated 17.2.2012 on Form No. 10A and Form No. 10G respectively. The DIT(E) denied registration on the interpretation of the facts and by stating that the activities carried out by the assessee trust do not match to the tune of donations received and, therefore, the activities were....

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....e seen. The registration authority is not required to verify the activities of the trust while granting registration u/s 12A of the Act. The AR vehemently contended that only the genuineness of the objects was to be tested at the time of registration and not the activities which were not commenced by that time. 7. Replying to the above, ld. DR supported the impugned order and submitted that the assessee trust had number of aims and objects for charitable purposes and the assessee trust has not done any charitable activities towards such objects which could establish that the assessee trust is doing genuine charitable activities but the assessee trust spent a meager amount on education support which cannot be held as a genuine act of charit....