TaxTMI 
TaxTMI 
2016 (7) TMI 1302
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....istration u/s. 12AA although Society fulfills all the conditions for registration and all the objects and activities of the Society are eligible for grant of registration u/s. 12AA of the Act. 2. The relevant facts, in brief, leading to the present case are that the appellant's application for registration u/s. 12AA was rejected by the ld. CIT, Rohtak vide order dated 26.09.2011. This order was challenged by assessee before the Tribunal, who vide its order in ITA No. 5266/Del./2011 dated 31.08.2012 restored the mater of registration to the file of CIT for deciding the same afresh on merit in accordance with after affording reasonable opportunity of being heard to the assessee. The impugned order reveals that the appellant trust filed....
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..... counsel for the assessee argued that all the objects of the appellant trust are charitable in nature as can be seen from the Trust deed submitted. The Trust is created wholly for charitable purposes and not for the benefit of any particular religion or caste nor is there any element of business profit. It was submitted that Form No. 10A was properly filled in and the income of the assessee has been accepted at nil by the AO for the A.Y. 2012-13 vide assessment order u/s. 143(3). It was submitted that the enquiry of the Commissioner of Income-tax for granting registration should be confined to the fact whether the trust created is genuine or not and whether the aims and objects of the Trust are charitable in nature. For this proposition, r....
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....ITR 262 (P&H) (ii). N.N. Desai Charitable Trust vs. CIT, 246 ITR 452 (Guj) and (iii). Kalyanam Karoti vs. CIT, 123 ITD 317 (Luck.). On the strength of these submissions, the ld. counsel for the assessee-trust urged for allowing the appeal. 5. On the other hand, the ld. DR supported the order of the ld. Commissioner of Income-tax, rejecting the application for registration. 6. We have considered the rival submissions and have perused the material available before us. The provisions of section 12AA provide for a procedure to be followed by the Commissioner for the grant of registration to a trust or an institution. According to this procedure, the Commissioner shall call for documents and information and conduct enquiries to satisfy ab....
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....me derived by the trust by way of fees from the students were applied by the assessee-trust for the purpose other than the aims and objects of the trust. It is also not the case of the Commissioner that the fees charged from the students received have been used for the purposes other than running the Educational Institution managed by the Assessee Trust. It is also not the case of the Commissioner that the activities carried out by the assessee are not in consonance with its objects. The ld. CIT has also not mentioned the exact enquiry report sent by the departmental authorities to ascertain as to on what basis they did not recommend for registration to the assessee. The decision relied upon by the Commissioner in the case of Kale Khan Moha....