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2017 (3) TMI 975
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....ld.CIT has erred in not granting registration under section 12A(a) of the Act. 3. Brief facts of the case are that the assessee trust came into existence vide trust deed dated 17.8.2013 with an object to start a school at village Anaval, Tal. Mahuva, Dist. Surat for the tribal students of this area. Applicant trust had applied for registration under section 12A of the Income Tax Act. On receipt of this application, ITO (Tech)-II wrote a letter dated 30.1.2014 to the applicant directing to submit details of work carried out by it and evidence in support of its activities. Copy of the letter written by the ITO reads as under: "Office of the Commissioner of Income Tax-II, Room No.227, 2nd Floor, Ayakar Bhavan, Majura Gate, Surat ....
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.... Shri P.N.Bokade Saheb, ITO (Tech)-ll, Commissioner of Income Tax-ll,Surat. Sub.: Submission of Details for 12A Registration PAN: AACTP3876F Ref.: Letter No. SRT/CIT-ll/TECH/Trust/12A/13-14 Honorable Sir, We have received your letter regarding details for 12A registration of our trust. As per the letter we are submitting the following details. 1. Details of Activity : Our trust is created on 17/08/2013 and the main object of the trust is education. Trustees are planning to start one school at village Anaval, Tal. Mahuva, Dist. Surat for the tribal students of this area. After getting 12A registration trust will start to collect donation, so we can start school from June 2014 academic year. Till date trust has co....
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....nd notarized copy of trust deed vide letter dated 31.12.2013 but could not file details with regard to activities of the trust and supporting evidences in this regard. In reply the trust has stated that it has not carried out any activities and not incurred any expenses towards object of the trust. In view of the above facts, the trust does not satisfy the conditions laid down u/s 12AA of the Income Tax Act, hence your application for recognition cannot be approved. The application for approval for registration of trust u/s.12A(a) is thus rejected. Yours faithfully, Sd/- (P.N. Bokade) ITO (TECH)-II For Commissioner of Income-tax II, Surat" 6. With the assistance of the ld.representatives, we have gone through the record ca....
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....n (1) before the 1st day of June, 1999, shall stand transferred on that day to the [Principal Commissioner or] Commissioner and the [Principal Commissioner or] Commissioner may proceed with such applications under that subsection from the stage at which they were on that day.] (2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) 4[or clause (aa) of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment ....
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....usal of sub-section 1 would indicate that on receipt of an application for registration of a trust or institution made under clause (a) or clause (aa) of sub-section (1) of section 12A by the Pr.Commissioner or Commissioner, I would call for such documents or information from the trust or institution, as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution. In other words, the learned competent authority i.e. Principal Commissioner or Commissioner would call for the documents or information from the trust or institution in order to satisfy himself about the genuineness of activities of trust or institution. If he is satisfied about objects of trust or institution and genuineness of ....