TaxTMI 
TaxTMI 
2016 (11) TMI 1161
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....ppeals are heard together and are being disposed of by this common order. 3. Brief facts of the case are that the assessee is a Charitable Trust came into existence through a Deed of Trust dated 11.12.2014. The Trust filed an applications in Form 10A and 10G on 07.04.2015 before the ld. CIT (Exemptions), Kolkata seeking registration under Section 12A(1)(aa) and approval under section 80G(5)(vi) of the Act but those were rejected by the ld. CIT vide order dated 09.10.2015 holding that the activities of the Trust were found to be bare minimum and negligible to justify the claim of Registration under section 12AA of the Act. Aggrieved by the said rejection of registration, the assessee filed an appeal in ITA No. 1423/KOL/2015 on the following....
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.... established on 11th December, 2014 and is engaged in charitable activities and legally entitled for certificate of registration u/s 12AA and also approval u/s 80(G)(5)(vi) of the Income Tax Act, 1961. 3. For that from facts and in any circumstances of the case Appellant's application for grant of Certificate of registration u/s 12AA and also approval u/s 80(G)(5)(vi) of the Income Tax Act, 1961 can be denied legally. 4. For that the order passed u/s 80(G)(5)(vi) of the Income Tax Act, 1961 is erroneous on facts and in law and is liable to be cancelled with the direction to grant the approval." 4. It is the argument of the ld. A.R. that whi le granting the regist ration to the assessee, which is at the commencement stage, the powe....
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....on. It appears that the main object of the foundation seems to be to promote, establish, develop, run, support, maintain and advance the cause of education,to grant aid or other assistance to all types of educational institutions including Schools, Colleges, Universities, libraries, reading rooms, formal and non formal educations, vocational training centers and other institutions for the benefit of the students. It is also required to be noted at this stage that it was the first year after the assessee-trust/foundation came to be established. Under the circumstances and considering the object and purpose of the trust narrated hereinabove, it cannot be said that the ITAT has committed any error and/or illegality in allowing the appeal direc....
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....unal in the case of Dharma Sansthapak Sangh (Nivas) -vs.- CIT (2008) 118 TTJ (Del .) 823, it is held as follows: 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 religious, are charitable in nature. Thus, assessee also fulfils such condition. Th....