2015 (10) TMI 1478

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....nder sections 80G and 12AA of the Income-tax Act, 1961 (in short "the Act"). 2. The assessee-trust was created by a trust deed registered on August 23, 2012. The same was followed by a supplementary deed dated September 19, 2014. The assessee applied for registrations under section 12AA and section 80G of the Act on March 24, 2014. The Commissioner of Income- tax has rejected its former petition as under : "1. The trust herein known as 'Life Shines Educational and Charitable Trust', 4115, Srinivasa Nagar, North Extension, T. V. Kovil, Trichy-620 005 was created by a deed registered on August 23, 2012. This deed was further amended vide supplementary deed dated September 19, 2014. The main objects as per the deed are to e....

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....t. 3. The applicant-trust was sent a detailed questionnaire vide this office letter dated June 12, 2014 calling for details/clarifications/ evidences, inter alia, to prove the charitable nature of the stated objects of the trust as well as genuineness of the activities carried out by the applicant. The trust was asked to prove with the help of books of accounts, documents, papers and other necessary evidence that it did carry out the activities stated in the object clause of the trust's deed and that these activities were charitable in nature as per definition under section 2(15) of the Income-tax Act, 1961. The reply filed by the trust along with the detailed reports obtained from the lower authorities were perused. 4....

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.... am therefore unable to grant registration to the trust since the applicant has not complied the requirements of section 12AA of the Income-tax Act, 1961. Its application, for registration, therefore, is hereby rejected." 3. In view thereof, the assessee's latter plea of section 80G registration also stands declined. Therefore, the assessee has preferred these two appeals. 4. A perusal of the files reveals that I. T. A. No. 2818/Mds/2014 challenges the Commissioner's order denying 80G registration and I. T. A. No. 2819/ Mds/2014 pertains to section 12AA issue. It has come on record that the assessee's main objects are covered by the charitable purposes "education" under section 2(15) of the Act. The Commissioner of Income-....