2017 (9) TMI 667

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.... of the Act without there being satisfaction recorded by the registering authority ?" Notice was issued to the respondent and in view of the Office report, it is evident that the notice was served upon it on 09.05.2017 but no one has put in appearance on its behalf. Therefore, we are left with no option but to proceed ex-parte against it. We have heard Sri Gaurav Mahajan, learned counsel appearing for the Revenue. The facts of the case reveal that the respondent applied for registration under Section 12 AA of the Act vide letter dated 09.03.2012 but the same was refused by the Commissioner of Income Tax on the ground that the respondent is not carrying out any charitable activities. The Tribunal by the impugned order dated 16.01....

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.... in nature or not. In view of the aforesaid authorities, for the purposes of registration of a Trust under Section 12 AA of the Act, the authorities have to satisfy about the genuineness of the objects of the Trust and its activities. The Kerala High Court in Sree Anjaneya Medical Trust Vs. Commissioner of Income Tax (2016) 382 ITR 399 (Kerala) has been pleased to observe as under :- "At the time of registration of the trust, going by the binding judgments of the apex court, what is to be looked into is whether the trust is a genuine one and whether it is a sham institution floated only to avail the benefits of exemption under the Act ......." Recently, a Division Bench of our High Court in Commissioner of Income Tax (Exemption)....