TaxTMI 
TaxTMI 
2017 (5) TMI 575
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....application for grant of registration u/s. 12A of the Income Tax Act, 1961 on 29.10.2013. The Commissioner of Income Tax called for a report from the Assessing Officer about the genuineness of the society and its activities. The DCIT- 1(1) in her report dated 28.4.2014 has stated that the foundation has not submitted any information and, therefore, the genuineness of the activities could not be established. The Addl. CIT, Range-1 in his report dated 29.4.2014 stated that the applicant had failed to establish that it is engaged in charitable activities and has not recommended for the approval of grant of registration u/s.12A of the Act. Accordingly, a show cause notice was issued on 13.3.2014 to produce the copies of audited accounts and oth....
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....ple. 3. To provide help and relief to the people suffering from unforeseen situations during emergency. 4. To establish and promote the tendency of human welfare among people. 5. To work for promotion and development of children, women and youth. 6. To establish, maintain and promote school, hospital, museum, medical and education institutions. 7. To provide monetary assistance/grant, support and care to aged, orphans, physically and mentally challenged children and take care of their daily needs. 8. To organize health checkup camps for economically underprivileged and backward people and providing them financial and other help for medical treatments. 9. To establish and run med....
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..../s.11 of the Act to the assessee society. He also referred to pages 17 to 32 of the paper book, wherein vide letter dated 2.4.2014 addressed to the CIT, Raipur, wherein, the assessee has furnished the required details as under: i) Details of donation received in the financial year 2012-13. ii) Bill and statement showing name of the doctors given services in "free medical camp" conducted by trust on 16.2.2013. iii) List of beneficiaries of free medical camp. iv) Copy of photographs of free medical camp conducted on 16.2.1013. v) Details of donation received in F.Y. 2013-14. vi) Copy of bill towards study materials purchased for free distributions amongst needy student." He argued that ....
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....s of the society, which is reproduced in the preceding paragraph 7. He submitted that none of the objects of the society has been found by the CIT to be non-genuine or are not charitable in nature. He submitted that while granting registration u/s.12A of the Act, the CIT has to satisfy himself about the objects of the trust and genuineness of its activities. He is not to examine whether the assessee has utilized the amounts received for charitable purposes of the trust as that falls within the domain of the Assessing Officer while assessing the income of the assessee and allowing exemption u/s.11 of the Act. He submitted that after examining the objects of the trust, the CIT has not found any of its objects to be non-genuine or not chari....
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....Hon'ble Allahabad High Court in the case of Fifth Generation Education Society vs CIT, 185 ITR 634 (All), wherein, it was held that at the time of considering application for grant of registration under section 12A, the CIT is not required to examine the application o income or carrying on of any activity by the assessee trust or institution. 10. Further, he relied on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Vijay Vargiyavani Charitable Trust, 369 ITR 360(Raj), wherein, it was held that the registration must be granted u/s.12AA of the Act to the assessee when it is meant for charitable purposes on the basis of genuineness of objects and trust and not income of trust. 11. We find that none of the objects of t....