2019 (5) TMI 634

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....cate For The Respondent : Mr. Sanjay Bhoumick, Advocate, Mr. A. D. Dey, Advocate ORDER The Court: Sufficient cause is shown. The delay of 30 days in filing the appeal is condoned. Let the appeal be registered immediately by the department. The application for condonation of delay (GA No. 498 of 2018) is allowed. This is an intended appeal under section 260A of the Income Tax Act,....

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....t report, accounts and upon hearing the trustee it is revealed that the trust has not done any charitable activity worth mentioning since its inception." 6. The inclusion of the above provision was to provide for a standard procedure to be followed for grant of registration to a trust or institution. It is evident from the plain reading of the Act that section 12AA(1) clearly stipulates t....

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....In course of proceeding I was driven to the conclusion that in absence of activity registration u/s 12AA cannot be granted. Therefore the application for grant of registration u/s 12AA is hereby rejected on merit." We do not understand as to why the commissioner was obliged to give a further findings that "the objectives of the assessee are not charitable in nature". The tribunal was require....