2022 (8) TMI 1124

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....ant of registration u/s 12A on the grounds that the activities of trust are not for public charity. 2. That that registration u/s 12A be granted to the trust as all the activities of the trust are charitable in nature and relief be given to the assessee." 3. In this case, the ld. CIT (A) passed the following order regarding the claim of registration under section 12A of the Income-tax Act, 1961 (for short 'the Act') :- "ORDER u/s 12AA (1)(b) r.w.s.12A OF THE INCOME TAX ACT, 1961 The applicant filed online application on 22.07.2019 In Form No.10A seeking registration u/s 12AA of the Income Tax Act, 1961. The applicant was issued questionnaire dated 02.09.2019 requesting it to submit certain documents in support ....

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....the application filed by the applicant for grant of registration u/s 12A is hereby rejected. 4. Against this order, assessee is in appeal before us. We have heard both the parties and perused the records. 5. Ld. counsel of the assessee has summarized his plea as under :- "Facts of the case : 1) The trust "DEVKI PRAKASH CHHAYA ME" was formed on 22.06.2015 on the direction of late Mrs. Sudesh Khanna's will. 2) Late Mrs. Sudesh Khanna was intellectual teacher and her husband Prakash chand khanna was Professor in Delhi University. Late Mrs. Devki Devi was her mother. Mrs. Sudesh Khanna wanted to give tribute to her late husband and mother so she wished in her will for creation of trust and also suggested the....

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....3 of Order (Page No 36 of Paper Book) Quote:- Copy of the will shows that, inter alia, she owned an immovable assets at C-27, Vikaspuri, New Delhi, which was to be developed as a full-fledged library. Papers in support of the title of the property show that it is under litigation, without any clear title We filed the reply dt 24.10.2019 before the Ld. CLT. (Exemptions) and at page no.14-17 of the letter probate in favor of the trust was attached. Without considering this document. Ld. C.I.T. (Exemptions) said the property did not have clear title.( page no 16 to 18) of the paperbook Point no. 4 of order(Page No 36 of Paper Book) Quote:- Further, the supporting documents do not show as to how and to whom a....

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.... E) To do all such acts of charity which are permissible as per Indian laws and include any mode of education (School, university) Medical facilities up to any extent permissible and or such other activities which may be the need of hour. The above clause shows that access was to the person of all classes, cast and section of society. The ld. C.I.T, (Exemptions) by giving these observations rejected the application Grounds no 2 & 3 of appeal are Statical in nature hence not discussed. We request you to kindly give relief to the assessee by giving direction for registration of the trust U/S 12A." 6. Further, at Paper Book (PB) page nos. 6 to 15 copy of Trust Deed is attached. Further, PB Pages Nos.16 to....