1990 (5) TMI 38

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....JEEVAN REDDY C. J. -This writ petition is directed against an order passed by the Commissioner of Income-tax, Meerut, under section 12A of the Income-tax Act, 1961, on March 13, 1990. The petitioner claims to be a charitable society. It applied for registration under section 12A of the Act. Section 12A reads as follows : " 12A. The provisions of section II and section 12 shall not apply in rela....

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....sions of section 11 and section 12 exceeds twenty-five thousand rupees in any previous year, the accounts of the trust or institution for that year have been audited by an accountant as defined in the Explanation below sub-section (2) of section 288 and the person in receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the pre....

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....the person in receipt of the income of the trust. It is evident that, at this stage, 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 objects of the trust are charitable or ....