2015 (7) TMI 954

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....ururaja Seva Samiti had on 02.04.2008 applied for registration of the Society as a religious trust under Section 12A of the Income Tax Act, 1961. The said application of the respondent was rejected by the Director of Income Tax (Exemptions), (for short 'DIT (Exemptions), Bangalore, after holding that the objects of the Society were not specific and also since it was not possible to verify the ....

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.... of the Act as some of the objects was of charitable nature by ignoring the clauses in a deed which permitted the assessee to utiize the funds for religious purposes and carry on commercial activity by constructing and letting out community hall?" 2. We have heard the arguments of Sri K V Aravind and Sri Balram R Rao, learned advocates appearing for appellant and respondent respectively. Perused ....

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....s of a Trust can be considered only after it is registered and carries on the activities. It is settled law that in the first year when the trust is sought to be registered, it could not have carried on any activity, thus the question of verifying the genuineness of such activities cannot be considered. The refusal to register the Trust on such ground by the DIT (Exemptions) could not thus be just....