2016 (7) TMI 510

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....10A dated 20.3.2013 for registration u/s 12AA of the Act along with following objectives: i) To establish a well equipped library with the good books intended for educating the members of the society. ii) To promote the feeling of integrity. iii) To establish schools to eradicate illiteracy. iv) To remit fee poor school going children and distribution of books. v) To extend financial help to the poor patients towards medical and operation charges. vi) To encourage the meritorious students by giving gifts, to extend help for their education and stay. vii) To permeate polio drops to the children on 2nd of every month with the help of Rotary Club and to give vaccination and medicat....

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....below. The assessee society is registered under the Societies Registration Act on 7.1.2013 applied for registration u/s 12AA of the Act on 30.3.2013. The Commissioner rejected the assessee's request registration u/s 12AA of the Act by order dated 25.9.2013 on the ground that assessee society has not carried out any worthwhile activities as per the objects of the society except plan approval and some other registration charges. We find that the assessee society is existed in the month of January, 2013 applied for registration u/s 12AA of the Act in the month of March, 2013, within 3 months it is not possible for the assessee to carry out the activities for which it is established. The main object of the society is to establish a well equippe....

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....itution granted registration u/s 12AA of the Act and subsequently CIT satisfied that the activities of the trust or institution are not genuine or not being carried out in accordance with its objects of the trust or institution as the case may be, he shall have a power of cancelling the registration of such trust or institution. Therefore, sufficient safeguard is provided under the Act for cancellation of registration obtained by the assessee in the event of its misusing those provisions and therefore by considering facts and circumstances of the case and also by considering objects of the society, we are of the opinion that the assessee is entitled for registration u/s 12AA of the Act. 6. Under similar circumstances, the Hon'ble Karnata....