TaxTMI 
TaxTMI 
2017 (4) TMI 720
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.... Income Tax Act, 1961. 3. Brief facts of the case are that the assessee has filed an application inform No.10A under Rule 11AA of the Act on 30.3.2013 for granting registration under section 12A of the Act. In order to give logical end to the proceedings, a letter dated 18.6.2013 was issued to the assessee for furnishing the following documents: "(i) Copy of PAN Card of Trustees with details of Circle/Ward where they are filing Return of Income. (ii) Copy of Bank Account since inception of Trust or last three years. (iii) Certified Copy of Trust deed /M.O.A, if it is not in English then certified English translation also (iv) Please give details of premises of Trust whether premises owned by the Trust or Rented. (v) Please....
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....nt's submission is considered but not accepted. From the submission dated 29/08/2013 it is clear that the trust discriminates between men and women as it has two separate temples, one for men and other for women. Therefore, registration u/s 12AA cannot be given to the trust. 7 Further, as per I.T. Rules in form 10A clause 5(1) says that certified copy of the instrument under which the trust was created/established together with the copy thereof must be enclosed with the application for registration, evidencing the creation of the trust or establishment of the trust. There must be written instrument by way of which the trust or institution is created/established from which its objects can be seen. In the absence of the deed or documen....
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....ion as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he- (i) shall pass an order in writing registering the trust or institution; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant : Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard. [(1A) All applications, pending before t....
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....stitution 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 by the Finance (No. 2) Act, 1996 (33 of 1996)] and subsequently it is noticed that the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section (1) of section 13, then, the Principal Commissioner or the Commissioner may by an order in writing cancel the registration of such trust or institution: Provided that the registration shall not be cancelled under this subsection, if the trust or in....