2018 (1) TMI 929

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....No.343/Agr/2016 3. The ld. CIT(Exemptions) noted in the impugned order that mere submission of documents is not the sole criteria for granting approval u/s 80G(5) (vi) of the Act; that the appellant society is primary focused in maintaining and augmenting its business of food processing, sewing and weaving training and marble inlay work without giving any element of charity to the public at large; and that the request for registration by an institute that exists for commercial interest without any act of charity, when viewed in the light of the provisions mandated by law meets a dead end. He further observed that the assessee society has failed to corroborate his claim of charitable activity and the documents filed in the proceedings show ....

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....f income is concerned, same can be very well examined by the AO at the time of framing assessment. However, in the case on hand, the assessee-Trust was refusedrecognition only on the groundthatTrust had not spent 85 per 'cent of the amount towards the objects of the Trust. The Tribunal, while passing the impugned order, relied on a decision of the Punjab & Haryana High Court in " CIT VS. SURYA EDUCATIONAL & CHARITABLE TRUST" [2011] 203 Taxmann 53, wherein, the High Court held that at the stage of registration under Section 12AA of the Act, the extent and nature of activities are not required to be examined and the same is required to be examined in assessment proceedings. Similar view is taken by this Court in Tax Appeal No, 306 of 2014....

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....to public at large. He also submitted that the applicant society could not provide any detail, which appears an attempt to camouflage the financial statements and expenses so as to create a mirage of charity so as to fraudulently secure tax benefit in lieu of the same. Further, the society has failed to corroborate his claim of charitable activities as evident from the documents filed in the proceedings show that the applicant has not worked towards verification of object set out in the memorandum of society has rightly relied by the ld. CIT(Exemptions), Lucknow with a decision of ITAT, Lucknow Bench in ITA No. 809/Lkw/2014 dated 26.02.2015. ITA No. 319 /AGR/2016 8. The Trust has already been granted the registration u/s 12AA of the Act (....