TaxTMI 
TaxTMI 
2014 (12) TMI 1146
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....il Kumar, CIT ORDER N. R. S. Ganesan (Judicial Member).- This appeal of the assessee is directed against the order of the Administrative Commissioner dated April 30, 2014 rejecting the application of the assessee for registration under section 12AA of the Act. 2. Shri M. V. Venugopal, the learned representative for the assessee submitted that the assessee-trust was formed by means of a....
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....entative clarified that as on today no activity was carried on. 3. On the contrary, Shri M. Anil Kumar, the learned Departmental representative submitted that since the assessee has not commenced any of the charitable activities as enumerated in the trust deed, according to the learned Departmental representative, the assessee is not entitled for registration as of now. 4. We have considered....
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....the society has not done any charitable work during the relevant period. Therefore, it does not entitle for registration under section 12AA of the Act. The Division Bench of the Kerala High Court confirmed the liberty given by the learned single judge for filing a fresh application immediately after starting the charitable work. In fact, the Kerala High Court observed as follows at page 21 of the ....
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....st or institution. In the present case, admittedly, the society has not done any charitable work during the relevant period, on the other hand, the activities which they have carried on during the period were only for the purpose of generating income for its members. There were no materials before the Commissioner to be satisfied of the genuineness of the activities of the trust or institution. Un....