TaxTMI 
TaxTMI 
TaxTMI 
2017 (5) TMI 575
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....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 other documents. On 25.3.2014, the assessee was al....
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....ations 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 medical institution, education institution or building devoted to religious or charitable purposes (Dharamshala). 10. To pro....
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.... 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 the CIT has not after examining the same found the above details and submissions of the assessee as not correct. Therefore, he argued that the CIT was not justified in rejecting the grant of regist....
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.... 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 charitable in nature and, therefore, refusal to grant registration u/s.12A of the Act to the assessee society is not proper and, therefore, the order of the CIT should be reversed and registration u/s.12A sho....
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....ion 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 the society has been found after examination by the CIT as not-genuine or not charitable in nature. In view of above quoted decisions of the Tribunals and Hon'ble High Courts, the CIT at the time of grant of regi....