TaxTMI 
TaxTMI 
2016 (2) TMI 562
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.... assessee-trust was formed on 11-11-2014 and it was duly registered with the Subregistrar, Jayanagar, Bangalore. The assessee society was formed with the following objects. i) To provide sustainable services in all areas affecting the total quality of environment, ground, water and air. ii) To provide sustainable alternatives to dumping solid waste across India; iii) To reduce waste dumped into landfills; iv) To identify and promote best practices in the Waste Management sector; v) To do research and feasibility studies to explore new methods of managing waste; vi)To work towards improving waste picker livelihoods and working conditions; vii) To increase transparency in the wast....
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....ities of the objects enumerated in the trust deed and therefore, inferred that the asseseesociety had not furnished any documentary evidence to show the genuineness of the trust. 4. Being aggrieved the assessee-society is before with the present appeals. 5. The ld.AR contended that the registration cannot be denied on the ground that no activities have been carried out. In this connection, he relied on the decision of the jurisdictional High Court in the case of CIT Vs Sri Gururaja Seva Samithi in ITA No.411/2009 and also in the case of Sanjeevamma Hanumanthe Gowda Charitable Trust Vs DIT(Exemptions) 285 ITR 327. 6. On the other hand, learned CIT, DR relied on the orders of the CIT(Exeptn.) . 7. We have heard the rival submissio....
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....could not have carried out 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(Exptn.) could not be justified. The Tribunal has relied on the Division Bench judgment of this court in the case of Sanjeevamma Hanumanthe Gowda Charitable Trust Vs DIT(Exptn.) 285 ITR 327, wherein it has been held that for arriving at the satisfaction for genuineness of the society or trust, the CIT has to look at the objects of the trust and it is not authorized to go into the nature of the activity by which the income is derived by the trust. 5. In the present case, the question is with regard to the registration of the trust in question where....
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.... the appellant had failed to comply with the direction of the Commissioner of Income, Rohtak to file the details of donors of corpus funds and the institution was collecting the fees from the students are not relevant considerations at the time of grant of registration under Section 12AA of the Act. These are the issues to be examined during the assessment proceedings after grant of the registration under section 12AA of the Act. Therefore, we direct the Commissioner of Income Tax, Rohtak, to grant registration to the appellant society within a period of 30 days from the date of receipt of this order. Accordingly, the grounds of appeal filed by the appellant society are allowed in full. 9. Therefore, the proposition laid down in the afor....