2011 (6) TMI 904

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Income Tax Act. As per office note, the appeal filed by the assessee is barred by limitation by 189 days. Ld. Counsel appearing on behalf of the assessee submitted that assessee had filed an application for condonation of delay alongwith Memo. of appeal and further pointed out that the assessee's appeal for grant of registration has been allowed by the Tribunal vide its order dated 09.04.2010. He submitted that the said appeal was delayed by 66 days which had been condoned by the Tribunal. He submitted that further delay is explained in the petition. 2. We have considered the submissions of both the parties. We find that in the petition dated 13.04.2010, it is stated that assessee had filed a single appeal on 11.12.2009, being ITA N....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... heard the parties and perused the material placed before us. We have also gone through the Trust Deed and objects of the trust, copy of which is placed in the paper book filed before us. The assessee-trust is registered with the Registrar of Assurance, Kolkata. The objects of the trust are specifying purposes of public charitable trust. We find that identical issue has been examined by the I.T.A.T, Delhi Bench in the case of Dharma Sansthapak Sangh (Nivas) vs. CIT, reported in (2008) 118 TTJ (Del) 823. In that case the C.I T. observed that the applicant-trust has not made any charitable activity or even has not performed any other activity and, therefore, he was not satisfied with the genuineness of the activities of the trust. He, therefo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f dissolution of trust everything related to trust shall be handed over to the justified national Government. Thus, this observation of the CIT is contrary to the facts found on record. 10. The law is now well-settled that while granting the registration to the charitable institution or trust, if it is at the commencement stage, the powers of CIT, with whom the application is filed by such trust/institution, are limited to the aspect of examining that whether or not the objects of trust are charitable in nature and this well established law is supported by the decisions relied upon the learned Authorised Representative and referred to in the earlier part of the order. It has already been observed that objects of trust, which are re....