TaxTMI 
TaxTMI 
2016 (9) TMI 1375
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....gether and are being disposed of by this common order. 2. Brief facts of the case are that the assessee is a Trust formed with the objects of promoting, establishing, equipping, erecting, maintain and /or granting all or other financial assistance for advancement of education, music, dancing, literature, culture and other similar pursuits, dispensaries, hospitals, laboratories, hostels, public rest houses, libraries and any other similar works for furtherance and dissemination of knowledge in general and any other streams. It came into existence through a Certificate of Registration of Societies, West Bengal Act XXVI OF 1961 dated 27.06.2014. The Trust filed an applications in Form 10A and 10G on 07.05.2015 before the ld. CIT (Exemptions),....
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....ted Registration u/s 12AA or the CIT(Exemption) may be directed to grant such certificate as honourable Tribunal deem fit and proper." Approval under section 80G(5)(vi) was also denied on the same day as a consequence of rejection of the application in Form No. 10A. Aggrieved by the rejection of the approval under section 80G, the assessee carried the matter in ITA No. 95/KOL/2016 on the following grounds:- "1. For that learned CIT(Exemption) has not considered application, facts and circumstances properly and did not provide further opportunity which he should have had he required more information and evidences. Instead of that learned CIT (Exemption) rejected application summarily, wrongly and in unjustified manner, thus the order of ....
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....urgapur Development Authority Vs CIT ITA 756/Kol /2010, dated 24.6.2016 and M/s Broadway Charitable Trust Vs Cit ITA No 647/Kol /2013 dated 29.4.2016. In a decision rendered by a Coordinate Bench of Delhi Tribunal in the case of Dharma Sansthapak Sangh (Nivas) -vs. - CIT (2008) 118 TTJ (Del. ) 823, it is held as follows: "10. The law is now well-settled that while granting the registration to the charitable institution or trust, if it is at the commencement stage, the powers of CIT, with whom the application is filed by such trust/institution, are limited to the aspect of examining that whether or not the objects of trust are charitable in nature and this well established law is supported by the decisions relied upon the learned Authorise....