2016 (11) TMI 330

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.... Vasudevan, J.M. ITA No.64/Kol/2016: This is an appeal by the assessee against the order dated 28/10/2015 passed by the CIT (Exemption), Kolkata passed u/s.12AA of the Income-tax Act 1961(Act). ITA No.65/Kol/2016: This is an appeal by the assessee against the order dated 28/10/2015 passed by the CIT (Exemption), Kolkata passed u/s.80G (5) (vi) of the Income-tax Act 1961(Act). 2. The asses....

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.... as to why the registration is being denied to the Assessee u/s.12AA of the Act. The reason as we can gather from the impugned order is that the CIT(E) expects that the trust should have carried out sufficient activities and since the activities were not large in number, the registration is being denied. The Provisions of Sec.12AA of the Act reads thus: "12AA. (1) The Principal Commission....

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....ch order shall be sent to the applicant :....". 4. As can be seen from the aforesaid provisions, the question whether activities of the trust are minimum or not is not a relevant criteria for grant of registration. Since, no other reasons have been given for not granting registration to the Assessee, we are of the view that the Assessee is entitled to grant of registration. If the objects of th....