TaxTMI 
TaxTMI 
2019 (5) TMI 353
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....laiming the following substantial questions of law:- (i) Whether on the facts and circumstances of the case, the Hon'ble ITAT has erred in directing the registration to be accorded instead of reverting it back for re-examination in the light of judgment of The Hon'ble Allahabad High Court in appeal No. 112 of 2013 in the case of CIT, Meerut Vs. M/s A.R. Trust, Meerut, wherein it was held that the Tribunal could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for registration straight away inasmuch as there has to be satisfaction recorded by the Registering Authority which was lacking? (ii) Whether on the facts and circumstances of the case and i....
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.... 'income from property' that is sought to be exempt not getting clarified by the applicant and to that extent getting precluded from distribution to other societies/trusts in the event of dissolution? (vii) Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT has ignored the facts that as per the statute both objects and genuineness of activities need to be examined the latter cannot be done in the absence of ascertaining the activities? (viii) Whether on the facts and circumstances of the case, the order of the Appellate Tribunal is contrary to the evidence and material on the record of the case and, therefore, not perverse? 2. Put shortly, the facts necessary for adjudication of ....
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....ection 12AA of the Act is required to call for such documents or information as he thinks necessary in order to satisfy himself about the genuineness of the activities of the trust or institution and to satisfy himself about the objects of the trust or institution and if he is satisfied with the objects and genuineness of the activities of the trust or institution, he passes an order in writing registering the said trust or institution. Examining the finding of the CIT(E) that there were no expenses attributable to propagation of Yoga in financial statements, it may be noticed that the salary to main Yoga Teachers was not paid as they were rendering the services without any salary as depicted in the details of salary paid. The salaries ment....
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....in the name of other persons. The said land was sufficient for imparting Yoga training. The Tribunal had held that while considering registration under Section 12AA of the Act, the CIT(E) was required only to determine the objects of the society which undoubtedly were charitable in nature. Still further, the assessee during the proceedings had filed sufficient evidence regarding Yoga activities being carried out and had filed supporting evidence vide letter dated 14.7.2016 but the CIT(E) had failed to appreciate the same. Accordingly, the Tribunal had rightly directed the CIT(E) to grant exemption under Section 12AA of the Act to the assessee. 6. No error could be pointed out by learned counsel for the revenue in the findings recorded by....