TaxTMI 
TaxTMI 
2018 (5) TMI 1810
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....t. 2. The assessee in the present case is a charitable trust which came into existence on 19.01.2015. It filed an application in the prescribed form 10A on 18.08.2016 for grant of registration u/s 12AA of the Act. The Ld. CIT (Exemptions) while considering the claim of the assessee for registration u/s 12A of the Act, however, found that there were no charitable activities done by the assessee in as much as I.T.A. No. 1595 & 1596/Kol/2017 Saraswati Sewa Nyaas no proof was filed by the assessee to show such charitable activities having been done by it. In this regard, he relied on the decision of Hon'ble Kerala High Court in the case of Self Employer Service Society vs CIT 247 ITR 18 wherein it was held that the society or institution w....
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....cted him to grant the registration u/s 12A to the assessee by relying on the decision of Hon'ble Allahabad High Court in the case of 5th Generation Education Society (supra) wherein it was held that the non commencement of charitable activity could not be a ground for rejection of application for registration u/s 12A. When the matter travelled to the Hon'ble Delhi High Court on appeal by the department, the decision of Karnataka High Court in the case of DIT (Exemptions) vs Meenakshi Amma Endowment Trust 50 DTR (Kar) 243 was relied upon by the assessee in support of his case while the revenue relied on the decision of Hon'ble Kerala High Court in the case of Self Employer Service Society (supra) in support of its case. After con....
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....e sent to the applicant; Provided that no order under sub-clause (ii) shall be passed unless the appellant has been given a reasonable opportunity of being heard. (1A) All applications pending before the Chief Commissioner on which no order has been passed under clause (b) of sub-section (1) before the 1st day of June, 1999, shall stand transferred on that day to the Commissioner and the Commissioner may proceed with such applications under that sub-section from the stage at which they were on that day. (2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) of section 12A. "1....