2017 (8) TMI 381

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....nce of Revenue has arisen from judgment and order dated 27.11.2015 passed by Income Tax Appellate Tribunal, Agra Bench, Agra in I.T.A. No.470/Agr./2015. 3. Appeal was admitted on following substantial questions of law:- "(a) Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT was justified in directing the Commissioner of Income-tax (Exemptions), Lucknow to grant registration u/s 12AA of the I.T. Act to the assessee. (b) Whether on the facts of the case and in law, the Hon'ble ITAT was justified without appreciating the facts that the applicant society is not carrying out any charitable activities. As per provision of section 12AA (I)(b) of the Act, two facts namely the object of charitable purpo....

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....h has held as follows: The preponderance of the judicial opinion of all the High Courts including this court is that at the time of registration under section 12AA of the Income-tax Act, which is necessary for claiming exemption under sections 11 and 12 of the Act, the Commissioner of Income-tax is not required to look into the activities, where such activities have not or are in the process of its initiation. Where a trust, set up to achieve its objects of establishing educational institution, is in the process of establishing such institutions, and receives donations, the registration under section 12AA cannot be refused, on the ground that the trust has not yet commenced the charitable or religious activity. Any enquiry of the nature ....

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....s Service Society v. CIT: [2001] 247 ITR 18/[2000] 113 Taxman 703. The facts in that case are clearly distinguishable. The proposal to start a technical educational institution was made only after the rejection of the application by the Commissioner. Moreover, it was held by the Kerala High Court that the society had not done any charitable work and its activities on the contrary had been carried out only for the purpose of generating incomes for its members. 4. Similarly, the judgment of the Punjab and Haryana High Court in Aman Shiv Mandir Trust v. C/r: [2008] 296 ITR 415/[2007] 162 Taxman 412 is also distinguishable because in that case, it was found that the application filed by the assessee was delayed by more than four years. Nothi....