2015 (10) TMI 4

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or granting registration U/s 12AA of the Act. The learned CIT has sought report from the Assessing Officer to examine the activity of the trust. On perusal of report of the Assessing Officer, it was found that the Assessing Officer has simply recommended the case for registration U/s 12AA and he has not reported whether the assessee samitee fulfilled all the conditions as provided U/s 12AA of the Act read with Rule 17A of the Income Tax Rules, 1962 (in short the Rule). The Assessing Officer has not reported whether the activity and object of the assessee's trust was genuine and charitable in nature. The Assessing Officer has not given a detailed report about the genuineness of the activities and application of funds for its aims and objects....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ties and application of fund/income for aims and objects of the trust. The assessee responded vide letter dated 06/5/2013 and on 14/5/2013 through written reply filed before him, it is submitted by the assessee that the required details has been furnished before the Assessing Officer vide letter dated 28/12/2012 and produced complete books of account, details of income, expenditure and being satisfied from the submission of the statement, the learned DCIT, Circle- Bharatpur has already sent his detailed report through JCIT, Bharatpur to CIT. It is argued before the CIT that through his letter that all details were provided before the Assessing Officer, therefore, registration U/s 12AA of the Act may please be granted. The learned Assessing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....neness of the activities of the Samitee is not verifiable whether transactions are made as per the aims and objects and charitable purpose as per the provisions of Income Tax Act, 1961. The assessee has failed to explain the genuineness of the activities and objects and also failed to produce note on the activities, details, books of account, vouchers of expenses etc. even after providing reasonable opportunity of being heard by him. He further relied on the decision of Hon'ble Kerala High Court in the case of Self Employers Service Society Vs. CIT 247 ITR 18, U.P. Forest Corporation & Ors. Vs. DCIT (2008) 297 ITR 001 (SC) and Madhav Prasad Jatia Vs. CIT 118 ITR 200 (SC) (1979). Finally, he rejected the assessee's application for granting r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me is recommended for registration U/s 12AA of the I.T. Act." The learned JCIT, Range-1, Alwar after considering all the facts and circumstances and the above report of the learned ACIT vide his report Ref. No. 1176 dt. 21.01.2013 has recommended to the Hon'ble CIT, Alwar for granting the registration U/s 12AA of the I.T. Act, 1961." The learned CIT rejected the application for registration U/s 12AA by arbitrarily, stating that the trust does not fulfill all the conditions for granting of registration U/s 12AA of the Act and failed to prove the genuineness of activity for granting of registration. He further argued that whatever the case laws cited by the learned CIT are entirely on different issue i.e. society's activities were generatin....