2014 (1) TMI 1906

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....athinda, and the documentary evidence produced by the assessee in the shape of paper book and our findings are as under: I. The assessee-society filed an application for registration under Section 12AA of the Act on 28.05.2010. Learned CIT, Bathinda, called the assessee to verify the genuineness of the activities of the assessee-trust on 01.07.2010 along with complete set of books of account and other relevant documents for the last three years but none attended in response to the said notice. Learned CIT, Bathinda, re-fixed the case for hearing on 02.08.2010 and again none attended the proceedings on the said date. The case of the assessee was again re-fixed for hearing on 08.10.2010 but on the said date, Sh. Avanta Kumar Jain, Ad....

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....through drafts for 21,000/-. The genuineness of these donors cannot be ascertained without their examination/production before learned CIT, Bathinda, and in the absence of the same, it is established that the amount introduced as donations by the assessee are the income of the assessee-trust from the activities that are not charitable and are in the nature of trade, business or commerce. The learned CIT, Bathinda, is also of the view that the works done by the assesseesociety are not directly related to the main aims and objects of the assessee-society. IV. Keeping in view the facts and circumstances explained above, we are of the view that learned CIT, Bathinda, has afforded sufficient opportunity to the assessee-society to a....

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....formation from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of the activities of the trust or institution. It is also within the power of learned CIT, Bathinda, to make any type of inquiry as he may deem necessary on the subject to satisfy himself about the genuineness of the activities of the trust before issuing registration to the trust or institution. VII. We hold that merely filing an application for registration under Section 12AA of the Act and showing in writing that the aims and objects of the assessee trust are charitable, are not sufficient for granting registration to the society under Section 12AA of the Act until and unless the authority, who grants the registration....