2014 (8) TMI 2

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....ble Mr. Justice M. R. Shah) 1. Feeling aggrieved by and dissatisfied with the impugned judgment and order dated 31.1.2014 passed by the learned Income-tax Appellate Tribunal, Rajkot (hereinafter referred to as "the Tribunal") in ITA No. 653/Rjt/2012, by which, the learned Tribunal has allowed the appeal preferred by the original applicant-Trust, Rajkot and has set aside the order passed by the ....

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.... filed by the assessee- Trust, the learned Tribunal has specifically observed and held that the objective of the Trust is charitable. It appears that the main contention of the learned Commissioner was that the assessee trust has not engaged in any other activities apart from carrying out activities of distribution of free note Books and given scholarship to a student, and therefore, denied the re....

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....rected the Commissioner to grant registration to the assessee trust under section 12A of the Act. 4. Now, so far as another ground, on which, the registration was denied by the ld. Commissioner was that the assessee trust made donations to another trust; namely Laxman Ray Kelvani Fund, Mandavi to the tune of Rs. 50,000/- is concerned, it is noted that even the said donation was also given to a ....

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....not a ground to question genuineness of objectives and activities; registration for trust cannot be denied on the sole ground of non-commencement of activity and such absence of activity does not empower Commissioner to infer absence of genuineness." The other main contention of the ld. CIT for rejecting the application of the assessee-trust for registration u/s 12A is that the assessee-trust has ....