TaxTMI 
TaxTMI 
2019 (1) TMI 1846
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....d that the delay is not intentional and therefore, prayed that the delay of 483 days be condoned. Ld. DR did not seriously object to the prayer of condonation. On the issue of condonation of delay of appeal, we have gone through the sworn in affidavit filed by assessee and heard the Ld. DR. After considering the reasons stated in the affidavit we are of the view that the delay in filing the appeal has been satisfactorily explained. In view of these facts, delay in filing the appeal is condoned and appeal is admitted for hearing. 3. The brief facts in this case are that the assessee is a charitable trust formed with objective assisting and contributing for the objects of relief to the poor, education, medical relief, prevention of environme....
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....en objects which were listed for the purpose for which the Trust was created and treating that one object as not charitable, has rejected the application of the assessee for registration u/s.12AA of the Act. In this backdrop, it was held by the Chandigarh Bench of the Tribunal that merely because one of the objects of the Trust appears to be not charitable, it cannot be a ground for holding the objects of the Trust as being not in the nature of charity and refusing to grant registration u/s.12AA." 5.1. In the case of Yogiraj Charity Trust Vs. CIT [1976] 103 ITR 777 (SC), it was held that "if the primary or dominant purpose of a trust is charitable, another object which by itself may not be charitable but which is merely ancillary or incide....
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....in to the matter whether the activities done by the said Trust or Society is charitable in nature or not. If it is charitable then as per law, exemption will be granted so far as Section 11 of the Act is concerned. 8. In this case, before us, it is only the issue of granting registration u/s.12AA of the Act. The Ld. DR did not dispute that the procedure laid down in the Act has been complied with by the assessee for filing application for registration u/s.12AA of the Act. Hence, in our considered view, in totality of facts and circumstances and judicial principles laid down by the Courts and also for the fact that it is registered with the Commissioner of Charity at Pune, registration u/s.12AA of the Act should be granted. 9. Further, it ....