TaxTMI 
TaxTMI 
2015 (12) TMI 1841
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....r short] respectively. 2. The assessee is aggrieved by the impugned orders of the CIT(E) whereby application of the assessee for registration u/s 12A as well as u/s 80G have been rejected. 3. First we take up the appeal against rejection of application for registration u/s 12A. 3.1 We have heard learned AR of the assessee as well as learned DR and considered relevant material on record. Learned AR of the assessee has submitted that the CIT(E) asked assessee to furnish various details and clarifications which are give in para.1 of the impugned order. In response to said requirement/show cause notice issued by the CIT(E) dated 12/6/2015, assessee filed its reply vide letter dated 29/6/2015 and furnished the requisite details. He has ....
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.... may be set aside and the assessee may be granted registration u/s 12A as well as u/s 80G of the Act. 3.2 On the other hand, learned Departmental Representative has submitted that the documents referred by the assessee are not finding place in the impugned order of the CIT(E) wherein the application of the assessee has been rejected for want of details and prosecution. He further submitted that even in documents filed by the assessee, there are several defects and therefore, it cannot be said that the assessee has complied with the requirement of CIT(E) for satisfying itself before granting registration. Learned Departmental Representative has supported the impugned orders of the CIT(E) and submitted that at the time of granting registra....
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....omote education and on job training in the field of agriculture, arts, science & technology and information technology. e) To promote, establish, support, maintain or grant aid to institutions for the promotion of science, literature, music, drama and fine arts, for the preservation of historical monuments and for the research and other institutions, in India, having similar object for the benefit of the public in general. f) To establish, maintain or grant aid for the establishment and/or maintenance of parks, gardens, gymnasium, sports, clubs, dharmashalas and rest houses for use by public and general. g) To establish, maintain or grant aid to homes for the aged, orphanages or other establishments for the relief....
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....s regards inconsistency in clause 4(f), assessee filed amended deed in compliance of the objection/inconsistencies pointed by the CIT(E). Assessee filed proof vide letter dated 26/01/2015 regarding charitable work done by the assessee in respect of providing lunch to the children of Navajeevana Society as well as free books and stationery to 10 children of DSM Memorial English School. Apart from this, assessee has also filed up-to-date bank statement showing all the transactions till date. As it is clear from the reply of the assessee and details as well as documents furnished that the assessee has complied with queries raised by the CIT(E). However, CIT(E) has rejected the application of the assessee by observing that the assessee is not i....
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.... assessee u/s. 12A of the Act. In this regard, we find that on identical facts and circumstances, the Hon'ble High Court of Karnataka in the case of Meenakshi Amma Endowment Trust (supra) has held as follows:- "5. On a perusal of the records we note that the trust was formed on January 23, 2008, and within a period of nine months they had filed an application under section 12A for issuance of the registration claiming exemption. The fact that the corpus of the trust is nothing but the contribution of Rs. 1,000 by each of the trustees as corpus fund goes to show that the trustees were contributing the funds by themselves in a humble way and were intending to commence charitable activities. It is not even the case of the Revenue that....
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....n favour of the trust, Therefore, in a case of this nature where the trust has approached the authority for registration under section l2A within a span of eight months of its formation, the abovementioned criteria, namely, the objects of the trust for which it was formed will have to be examined to be satisfied about its genuineness and the activities of the trust cannot be the criterion, since it is yet to commence its activities." 11. In the present case, as we have already seen, the trust came into existence by Deed of Trust dated 13.11.2012 and the application for registration was made by the assessee on 19.11.2012. The objects of the trust having been, admittedly, for providing medical relief and therefore charitable within t....