TaxTMI 
TaxTMI 
2015 (12) TMI 1369
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....y the assessee Trust seeking registration under section 12AA of the Income Tax Act, 1961. 2. The assessee aggrieved by the order of the CIT-1 has raised ten elaborate grounds before us; however, the crux of the issue is that the assessee trust is aggrieved by the order of the Ld. CIT who had refused to grant registration under section 12AA of the Act. 3. On perusing the appeal, we find that the assessee had filed the appeal with delay of 57 days. The learned counsel for the assessee has submitted a Petition dated 14.07.2015 seeking condonation of delay. After considering the same, we hereby condone the delay of 57 days in filing the appeal. 4. The brief facts of the case are that the assessee is a trust, constituted by a trust deed....
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.... the Act on this flimsy ground. The assessee trust is in the incubation stage, and has not carried out its objects at the time of application seeking registration U/s.12A of the Act. Only after getting recognition of the Act, the assessee Trust will be able to seriously pursue its objects. Further on perusing the objects of the trust, we find that they are both religious and charitable in nature because the objects of the Trust provides as follows:- OBJECTS OF TH TRUST The main object of conducting Missionary Activities like regular Worship service, Gospel Meetings, Revival Meetings, Bible Study, Pastor Ordination Free Marriage and Prayer Meetings to promote knowledge of Christian love among public and to support poor, wid....
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....p in the setting up, maintaining and running of old age homes b) To construct Primary Health Centre c) To render any social, moral and financial assistance for the betterment of the life of any old poor people indigent and other deserving persons by providing food, shelter periodical distribution of money, clothing, medicine and other necessities from time to time. d) To provide proper care, shelter and nourishment to the Orphans. e) To provide a good education for the Orphan children f) To give, provide, bender help assistance in cash or kind to poor destitute, widows etc., g) To provide food, medicine and other help and assistance of any shape of form to the poor deserving and needy pe....
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....u State Social Welfare Board and Central Social Welfare Board. t) .To acquire immovable properties by purchase lease, hire exchange or otherwise and to build, erect, alter and maintain buildings for carrying out the activities of the Trust. u) To provide food, medicine and other help and assistance of any shape or form to the poor, deserving and needy persons. v) To arrange for Blood and Eye donations and other relevant programmes. w) To offer assistance and help to Charitable or Educational Trusts with similar objectives. x) To undertake any such other, activities as may be necessary for the promotion of the objects of the Trust. For the removal of doubts, it is hereby declared that all the obje....