TaxTMI 
TaxTMI 
2018 (10) TMI 190
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....ective to organise vocational and educational programs. The assessee filed application for registration under section 12AA along with documents. The Ld. CIT(E) examined the documents filed by the assessee. The Ld. CIT(E) noted that on perusal of activities of the Trust, it reveals that Assessee Trust is running a large number of I.T. Education Centres all over India under the name and style of "Rastriya Saksharta Mission I.T. Education". The assessee-trust is running a large number of courses of duration of 3-12 months e.g. diploma in computer education; diploma in web and designing applications; diploma in hardware and networking, etc..It is also providing courses in English language both written and spoken. As per the details gathered fro....
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..... The term of "Managing Trustee" and the "First Trustee" is for their respective life-time. Therefore, benefit of Section 11 cannot be given. As per Clause-15 of the Trust Deed, the Board of Trustees shall follow instruction given by the donor who makes substantial contribution towards the objects of the Assessee-Trust. It is also noted in the Trust Deed that it may carry-out activities outside India also. The Ld. CIT(E), therefore, held that the Assessee-Trust trust is neither genuine nor carrying on genuine charitable activity. Therefore, registration application under section 12AA of the Assessee-Trust was rejected. 3. We have heard the Learned Representatives of both the parties and perused the material available on record. Lea....
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....es could not be the basis to prove that Assessee-Trust is carrying on business. The Assessee-Trust is not meant to earn profits. The Ld. CIT(E) relied upon cases of which, citation is wrong. The resignation of the settlor is of no consequence to run Assessee-Trust. No details have been given as to when Inspector has visited the premises of the Assessee-Trust at Lajpatnagar-II, New Delhi. It is not always necessary that premises of Assessee-Trust are remain open. No enquiry have been made from any other person. The Assessee-Trust has been operating from other premises and this fact is mentioned by the Ld. CIT(E) in the order itself. He has referred to PB-45 to 72 which are the correspondence with the Ministry of Rural Development in which....
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....e of G.D. Kavita Singla Charitable Trust, Amritsar vs. CIT-II, Amritsar in ITA.No.594/ASR./2013, Dated 03.02.2014, in which the Tribunal held that "there should be some practical activities which satisfy the authority concerned before granting the registration under section 12AA of the Act". The Ld. D.R. also relied upon the Judgment of Hon'ble Allahabad High Court in the case of CIT vs. A.R. Trust (2017) 86 taxmann.com 6 (Alld.) in which it was held that "the Tribunal has no jurisdiction in law to direct for Registration of Trust without there being satisfaction recorded by registering authority as contemplated by section 12AA". 5. We have considered the rival submissions. Section 12AA of the I.T. Act provides that 'Pr.CIT or CIT on rec....
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....l educational programmes at different places. Therefore, there is no question of refusing to grant registration to assessee on the basis of report of Inspector who visited Lajpatnagar property. Though the website of the Trust was referred to in the Order, but, no material has been produced on record as to how much heavy fees have been charged by the Assessee-Trust. The Trust Deed shows that Assessee-Trust has primarily exists for Educational and Vocational programmes. The assessee also produced several material on record to show that assessee engaged by Ministry of Rural Development for Placement Linked Skill Development of Rural BPL youth in three States. Thus, the Assessee-Trust has been providing I.T. Education through different co....