TaxTMI 
TaxTMI 
2018 (3) TMI 1893
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....nors and evidence of 'uniform distribution to poor students', etc is highly unjustified. 3. BECAUSE, the rejection is based on all such reasons as were duly examined by the learned 'CIT(Exemption)'while granting registration under section 12A of the Act vide Certificate dated 05.04.2016 by the same learned 'CIT(Exemption)'. 4. BECAUSE, the learned 'CIT (Exemption)' erred in law in rejecting the application of the Society for grant of approval under section 80G(5)(vi) on irrelevant consideration ignoring the provisions of law that approval under that section could be refused if, and only if, the conditions laid under clause (i) to (v) of sub-section (5) of section 80G of the 'Act' were not met by the applicant. 5. BECAUSE, the Registration has been denied without affording due and reasonable opportunity of hearing and the impugned order having been passed on the same day on which the case was fixed for hearing which is in direct conflict with the decision of Hon'ble Madras High Court in the case of S. Velu Palandar Vs DCIT (1972) 83 ITR 0683 (Mad). 6. BECAUSE, the order dated 23.02.2017 passed by the lea....
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....uld verify that the applicant is actually carrying out activities in pursuance of the set forth in the memorandum of the trust, The applicant trust has had a long history of existence and cannot be regarded as germane. No noteworthy activity has been showcased by applicant that can be considered to be within the periphery of charity as mandated by law. This clearly establishes that the activities of the applicant society as claimed to being carried are not genuine and in that case the applicant fails to pass the test mandated by law for formation of satisfaction mandated by law for according the registration. In addition to that no photographs have been provided by the applicant for activities that it claims to have carried out under the name of 'Uniform Distribution to Poor Students'. In order to verify the genuineness of the said activity it was expected of the applicant to have provided a list of students to whom the said uniforms were distributed. However no details regarding the said beneficiaries have been provided. A mere declaration in the name of charity does not make an institution worthy of being accorded the said registration. It is only when acts of charity are....
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....ects set out in the memorandum of the society. Thus the applicant has failed to accomplish the goals set by the law for according the said recognition. The documents filed in the proceedings show that the applicant has claimed to be involved in activities which apparently are for profit making on commercial lines and are far away from the definition of the term "charitable purpose". It is very clear that the applicant is doing a pretence of charity. 6. The Hon'ble ITAT Lucknow bench in order ITA No. 809/LKW/2014 dated 26.02.2015 has held that "We have considered the submissions of Learned D.R. of the1 Revenue, perused the material available on record and gone through the impugned orders of learned CIT-II, Kanpur. It is noted by the learned OT in the order passed by him for rejecting the claim for registration u/s 12AA that the material required for formation of the satisfaction mandated by the Act is unavailable and therefore, it is held by learned CIT that the assessee has failed to fulfill the conditions for grant of registration u/s 12AjpJ the Act. Similarly, in his order for rejecting the claim of the assessee for registration u/s 80G, he has given a finding that t....
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....t this registration has hitherto not been revoked or cancelled. The ld. CIT(E) has observed, interalia, that approval u/s 80G(5) of the Act is not a mechanical process, wherein the according of registration u/s 12AA of the Act at one end would result in the issuance of approval u/s 80G(5) at the other. Consistent judicial opinion in this regard, however, otherwise. The issue is, as such, res integra. 6. In "Hiralal Bhagwati vs. CIT", 246 ITR 188 (Guj.), while holding that once registration u/s 12AA of the Act was granted, the order rejecting the application u/s 80G(5) of the Act was liable to be quashed, the Hon'ble High Court observed that the registration of a charitable trust u/s 12A of the Act is not an idle or empty formality; that this is apparent from the provisions of Section 12A; that it requires that not only an application should be filed in the prescribed form, setting out the details of the origin of the trust, but also the names and addresses of the trustees and/ or Managers should be furnished; that the CIT has to examine the objects of creating the trust as well as an empirical study of the past activities of the applicant; and that the CIT has to examine that it....