2017 (8) TMI 247

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.... ORDER 1. Heard Shri Alok Mathur, learned counsel appearing for appellant. 2. This appeal under Section 260A of Income Tact Act, 1961 (hereinafter referred to as "Act, 1961") has been preferred at the instance of Revenue against judgment and order dated 31.08.2015 passed by Income Tax Appellate Tribunal, Lucknow "B", Lucknow in ATA No.215/LKW/2015 vide which Tribunal has directed Commissione....

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....11 with a dominant object of imparting higher medical education by establishing Medical Colleges, Hospitals and Research Centres, such charitable activities had not still been commenced. The provisions of Section 12AA have been construed in the judgments of several High Courts which have been relied upon in a judgment of a Division Bench in Hardayal Charitable & Educational Trust v. CIT: [2013] 35....

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....efused, on the ground that the trust has not yet commenced the charitable or religious activity. Any enquiry of the nature would amount to putting the cart before the horse. At this stage, only the genuineness of the objects has to be tested and not the activities, which have not commenced. The enquiry of the Commissioner of Income-tax at such preliminary stage should be restricted to the genuinen....

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....be contrary to law. The Tribunal has in the circumstance while allowing the appeal directed the Commissioner to grant registration under Section 12AA. The view of the Tribunal is based on the judgment of a Division Bench of this Court which follows the consistent body of law. 3. The learned counsel appearing on behalf of the revenue has also relied upon a judgment of the Kerala High Court in th....