TaxTMI 
TaxTMI 
2017 (3) TMI 1876
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....), Kolkata justified in rejecting the grant of registration u/s. 12AA of the Act in the facts and circumstances of the case. 3. The ld. AR of the assessee submits that the Trust was created on 12-07-1944 by its founder, late Narayndas Bajoria. The Trust is a public charitable and established an Asram in Hardwar to provide food, lodging, clothes and other necessities and amenities to needy Hindu Sanyasis and other needy persons of the Hindu religion devoting their lives in Divine contemplation and to promote and propagate Hindi and Sanskrit learning etc. The assessee filed an application dt. 1407-2015 before the CIT(E), Kolkata seeking registration U/Sec 12A as charitable or religious institution in Form No.10A. The ld.AR of the assessee fu....
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....ng the same. 6. Heard rival submissions and perused the material available on record. We find that the assessee has filed an application dt. 14-07-2015 before the CIT-E for obtaining grant of registration. The assessee Trust filed all the details as required by the CIT(E) vide letter vide a letter dated 9-10-2015, placed at page 21 of the assessee's paper book. From the said letter dt. 09-102015, it is observed that the assessee Trust has only immovable asset i.e. a Temple at Kankhal (Haridwar) and the trustees of the Trust are not deriving any profit from the said temple and the local people are managing the affairs of the said temple. It is also observed that all the assets of the Trust will be handed over to any trust having similar obj....
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....union of India. If no such trust is found, the property shall be vested to the Government. Annex 4. 7. A copy of letter from the trustee, Sri S.S.Khemka is enclosed confirming of providing a space in his office to the trust to carry on its activities. Annex. 5 8 Computerized Books of Accounts are maintained and are produced. 9 The Trust is not doing any business activities 10 Trust has only one employee called "PUJARl". He maintains the temple. Salary paid to Pujari is verifiable from the cash book produced. 11 A copy of Statement of Current Account No. 000605027783 with ICICI Bank, R.N. Mukherjee Road, Kolkata is enclosed. Annex. 6 12 Detail of donation along with Donor's confirmation letters are enclosed Annex.? 13 The T....
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....Fund. The small donation amount received has been deposited in the bank account. A copy of bank statement is enclosed being Annex. 6 herein before. 20. Computerized Books of accounts are produced for the kind perusal of your honour. " 7. Coming to the order dt. 18-07-2014 of the ITAT, Mumbai Bench, Mumbai in the case of Tara Educational & Charitable Trust supra as relied on by the ld.AR of the assessee before us with regard to scope of the CIT(E) u/s. 12A of the Act, it is noticed that the Co-ordinate Bench, ITAT, Mumbai dealt the similar issue and opined that the power to exercise in granting registration for a religious or charitable institution the Commissioner has to satisfy himself about the objects of the trust and genuineness of i....
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....g the Trust/Institution u/s 12A and if he is not so satisfied, he shall pass an order in writing refusing to register the Trust/Institution. The scope of enquiry contemplated u/s 12AA of the Act thus is limited to the extent of Commissioner getting himself satisfied about object of the Trust and the genuineness of its activities so as to grant or refuse the registration u/s 12A of the Act. A perusal of the impugned order of the ld. DIT (Exemptions), however, shows that he has not recorded any adverse comment or dis-satisfaction about the object of the 4 ITA 1247/M/13 Trust or genuineness of the Trust activities. He has refused to grant the registration u/s 12A of the Act on the ground that its Trust Deed does not contain "dissolution clause....