TaxTMI 
TaxTMI 
2014 (6) TMI 1048
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....y the Assessee on 20.3.2013 alongwith the documents prescribed under Rule 17 of the Income Tax Rules, 1962. The Assessee is incorporated in the state of Queensland, Australia and registered with the Australian Charities and Not-for-profit Commission. The CIT noted that as per the document filed by the Assessee, the Assessee is stated to have been established on 21.1.1926. The Constitution, as amended on 30.4.2012, contains the objectives in the nature of religious as well as charitable purposes. CIT noted that the objectives mentioned in the Constitution of the Trust amended on 30.4.2012 states as under : "Objects - to preach and practice, teach and educate the tenets of Christianity in the district of Mayurbhanj, neighbouring districts an....
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....world, none of whom, except those in Kerala are of backward classes, the Hon'ble Supreme Court took the view that this Trust is not entitled for exemption u/s 11. 2.1 The ld. AR before us filed the bye-laws signed by the Secretary with the nomenclature "Recent Revised‟. These bye-laws disclose the name of the Society and mentions that it is registered with the Australian Charities and Not-for-profit Commission and is incorporated in the State of Queensland, Australia and on the basis of these bye-laws, it was contended that the Society is created for care and rehabilitation of the persons affected by leprosy and downtrodden in a charitable and holistic manner in Mayurbhanj and neighbouring districts in India. The Assessee is thus....
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....e alongwith the order of the tax authorities below. Sec. 12A of the Income Tax Act lays down that the provisions of Sec. 11 & 12 shall not apply in relation to the income of any trust or institution unless the condition stated therein are fulfilled. The first condition for allowing the exemption u/s 11 is that the person who is in receipt of the income must have made application for registration of the trust/institution in the prescribed form as well as in the prescribed manner to the Commissioner and such trust/institution is registered u/s 12AA. The procedure for registration is given u/s 12AA. Sec. 12AA empowers the CIT to call for such documents or information from the trust/institution as he thinks necessary in order to satisfy himself....
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....ore, for getting registration u/s 12AA the trust has to be governed by the Indian Income Tax Act and the necessary provisions must be in the bye-laws. The Constitution, as submitted before us, even does not contain any certificate of registration. Even the name and address of the office bearers are not in existence. If the identity of the trust/institution cannot be established, the genuineness of the activities of such trust/institution, in our opinion, cannot be established. The Assessee claims that it is created for charitable purposes i.e. advancement of any other objects of general public utility. We noted that in view of the proviso to Sec. 2(15), which was inserted w.e.f. 1.4.2009, the Assessee cannot be said to have been engaged in ....