TaxTMI 
TaxTMI 
2014 (3) TMI 962
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....e Trust u/s 12A(a) of the Act by means of application which was filed on 20.11.2012. The ld. Commissioner of Income-tax required the assessee to file certain details. The representative of the assessee appeared before the Commissioner of Income-tax and furnished necessary details. On perusal of such material, the ld. Commissioner of Income-tax noticed that the society was registered since 1997 and has various objectives such as preservation of environment, preservation of Indian Hilly culture etc. It was seen that the assessee was pursuing only one object relating to medical relief which was being undertaken since 2010 by organizing free medical camps. A register was produced as evidence showing a list of 36 camps arranged by the assessee f....
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.... able to clarify as to how many camps were attended by him. In the light of above facts, the ld. Commissioner of Income-tax opined that the primary claim of the assessee in providing medical relief was not substantiated. He, therefore, refused to grant registration to the assessee society, against which the assessee has come up in appeal before us. 3. We have heard rival submissions and perused the relevant material on record. There is no dispute on the fact that the assessee was carrying out charitable activities by organizing medical relief camps for the underprivileged sections of the society. The registration came to be denied by the ld. Commissioner of Income-tax broadly for the reasons which have been noticed above. The first reaso....
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....ration when the assessee is otherwise engaged in carrying on charitable activities. The other point, being that Dr. Sunanda Kalra was attending the camps on honorary basis and all the test reports filed before him stated so, does not bring the case of ld. Commissioner of Income-tax any further justifying the registration. In so far as the connection between Doon Trauma Center and Dr. Luvkush is concerned, it is seen that Dr. Luvkush gave a certificate, which was duly produced before the ld. Commissioner of Income-tax as well indicating his privilege of being associated with the assessee society imparting medical relief to the underprivileged sections of the society. In view of the foregoing reasons, we are satisfied that the ld. Commissione....
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....he assessee and protect the exploitation of the benefit of grant of registration, if the assessee fails to comply with the necessary requirements after securing such registration. Provisions of section 11 read with section 13 are there to take away the benefit of exemption otherwise available u/s 11 pursuant to grant of registration u/s 12AA. Even sub-section (3) of section 12AA is in the nature of another protection, which unequivocally empowers the CIT himself to cancel the registration of trust or institution after his granting the same under sub-section (1), if he is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the c....