2018 (2) TMI 1594

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....emerges at the outset that the learned CIT(Exemptions) has held that the assessee has not filed the relevant details in support of its abovestated registration application as under: ORDER UNDER SECTION 12AA OF THE INCOME-TAX ACT. 1961 The application for registration of the Trust u/s 12AA of the Income-tax Act was received on 31.03.2015 by this office in Form No.lOA under Rule 11A A of the Act along with registration certificate of charity commissioner. The list of the Objects of the Trust includes many activities. 2. A letter dated 07.05.2015 was issued to the applicant to furnish detailed note on the activities actually carried out by the Trust as well as the following documents / details: 1. Please giv....

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....f Pr.CIT(Exemption), Ahmedabad. 13. Please specify the clause in Trust deed regarding revocability or irrevocability. 14. Please state whether deed contains utilization clause? (Specifying that the profits are to be used only for the objects of the trust.) 15. Please specify the clause in the Trust deed which says that beneficiaries would be without discrimination on the basis of caste, creed, religion or sex and not for specific individuals. 16. Please state any part of trust property or income is used or applied or ensures directly or indirectly for the benefit of any person specified u/s.13(3) of the IT. Act? 17. Copy of Bank Account since inception of Trust or last three years. 18. D....

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....isions of the procedure for registration u/s 12AA according to which the CIT (Exemption) "shall - (iii) call for such documents or information from the trust or institution as lie thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (jjj) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he - (kkk) shall pass an order in writing registering the trust or institution; (d) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to....

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....ation as well. Learned counsel attributes lack of proper communication between the assessee and the relevant date of hearing in registration proceedings as the main case for not having been able to file the relevant details on record. She informs us that the assessee is very much interested in pursuing its registration plea before the CIT(Exemptions). She has also filed a detailed compilation of all the relevant details comprising of forwarding letter of registration application, Form 10A, copy of memorandum and request of Association of the Trust, Charity Commissioner's Bhuj's Certificate, PAN card, notice dated 07.05.2015, adjournment application sent through courier, its tracking detail, death certificate of father of the managing truste....