2020 (4) TMI 368

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.... is duly registered trust vide deed trust dated 18th March, 2002 under the provisions of Trust Act and as amended vide deed dated 26.05.2009. The trust was inter-alia formed with the following objectives. ''1 PATIENTS CARE: a) bring relief to patients suffering from the effects of injury or diseases of bone and joints. b) to provide financial help for poor patients suffering from crippling orthopaedic conditions like Rheumatoid Arthritis. To provide life saving emergency treatment for multiple injured patients who can not afford medical treatment. 2. EDUCATIONS AND TRAINING: To conduct and organize conferences, seminars, Lectures, etc in various places or impart knowledge among the people and ....

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....order of the CIT, the assessee filed an appeal before this Tribunal which in turn vide order dated 22nd December, 2010 in ITA No.267/Mds/2010 directed the ld. CIT to grant registration to the assessee trust by holding that at the time of grant of registration, the ld. CIT is only expected to look into whether the object of the trust are charitable or not. 4. The Department filed appeal before the Hon'ble High Court of Judicature of Madras in Tax Case (Appeal) No.270 of 2011. The Hon'ble High Court vide order dated 30.01.2019 observed that Tribunal had failed to meet the reasoning of the ld. CIT while rejecting the registration u/s.12AA of the Act. The Hon'ble High Court made the following remark at para 8, wherein it was held as follows:....

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.... of registration. Ld. Counsel submitted that at the time of grant of registration, ld. CIT is not expected to examine the applicability of proviso to Section 2(15) of the Act, he placed reliance on the CBDT Circular No.11/2008, dated 19.12.2008. 5. On the other hand, the ld. CIT (Departmental Representative) placed reliance on the order of the ld. CIT in rejecting registration u/s.12AA of the Act. 6. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to whether or not the ld. CIT was justified in rejecting registration u/s.12AA of the Act by applying the proviso to Section 2(15) of the Act. For better appreciation of law, the proviso to Section 2(15) of the Act as it stood a....