TaxTMI 
TaxTMI 
2018 (2) TMI 1948
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....validity of the order passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur, whereby the appeal preferred by the respondent has been allowed and consequently the respondent has been directed to be registered under Section 12A of the Act, 1961 for the applicability of Sections 11 and 12 thereof. 3. The short question arising in this appeal is whether the Appellate Tribunal has rightly allowed the respondent's appeal to grant registration under Section 12A of the Act despite the fact that before the Commissioner of Income Tax (CIT), the respondent has failed to produce the details of donation received in FY 2012-2013 and from 01.04.2013 till the date of order; details of charitable activities done in FY 2012/2013 and; detai....
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.... the income is not to be seen at this stage, the details of charitable activity was germane for the issue because such details would furnish information about the charities extended by the trust. It is further argued that such documents were absolutely relevant to determine as to whether the application is genuinely filed or the object of the trust is infact charitable or not. The Tribunal has thus not appreciated the issue vis-a-vis the requirement under Section 12A of the Act, 1961. 8. Sections 11 and 12 of the Act, 1961 provides for exemption of income of charitable trust for the purpose of levy of income tax. Section 12A makes provision for conditions for applicability of Sections 11 and 12 further prescribing the mode and manner ....
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....alth and hygiene. 2. To establish and promote social, spiritual, health and education tendency among people. 3. To provide help and relief of the people suffering from unforeseen situations during emergency. 4. To establish and promote the tendency of human welfare among people. 5. To work for promotion and development of children, women and youth. 6. To establish, maintain and promote school, hospital, museum, medical and education institutions. 7. To provide monetary assistance/grant, support and care of aged orphans, physically and mentally challenge children and take care of their daily needs. 8. To organize health checkup camps for economically underprivileged and backward ....
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....ects clearly project the activities of the trust to be charitable in nature, it is not the stage for lifting the veil and assessing whether those activities are actually carried on at the first year of establishment of the trust. 12. In the matters of Commissioner of Income Tax vs Vijay Vargiya Vani Charitable Trust (2014) 271 CTR 0698 (Raj) and Fifth Generation Education vs Commissioner Income Tax (1990) 185 ITR 634 All, it is held that at the stage of Section 12A, the Commissioner is not to examine the application of income. All that he may examine is whether the application is made in accordance with the requirements of Section 12A read with Rule 17A and whether Form No.10A has been properly filled up. He may also see whether the o....