TaxTMI 
TaxTMI 
2023 (4) TMI 92
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....x Act, 1961 (hereinafter referred to as 'the Act') on 17.11.2018 in Form No. 10A. The assessee was called upon to furnish detailed note on the activities actually carried out by it with details and documents thereon. As per Section 12AA of the Act, the Ld. CIT(E) shall after satisfying himself about the objects of the trust or institution and the genuineness of the activities before granting registration. The assessee has not replied to the above notice, after two reminders, the assessee submitted the details stating that the Trust is maintaining and providing property prominently known as "MODH MAHAJAN VADI" to the modh mahajan and other communities people on various occasions of Marriage, Social gathering, Social events, Lecturers etc., a....
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....ew of the above said the applicant does not satisfy the conditions for grant of approval as sought. Hence, it is not a case fit enough for granting registration u/s. 12AA of the I.T. Act, 1961. 2.3. The Ld. CIT(E) further held that the applicant has not furnished the documentary evidences to change in the object trust till date as mentioned in its reply. The main object of the trust mentioned in self certified copy of PTR [Public Trust Register] is "Sole Caste Dinner". In view of the above fact it is very clear that the objects mention in PTR and activities of the trust cannot be termed as charitable within the meaning of section 2(15) of the LT. Act, 1961. This clearly indicates that the applicant does not have intention even to start cha....
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....neness of the activities of the trust. Hence the application filed in Form No. 10A for approval under section 12AA of the Act was rejected. 3. Aggrieved against the same, the assessee is in appeal before us raising the following Grounds of Appeal: 1. The Ld. C.I.T. has erred in law and facts in rejecting application for registration U/s. 12A filed by the appellant. The appellant deserves registration. 2. The Ld. C.I.T. has erred in law and facts in rejecting the application made for registration U/s. 12A on the irrelevant grounds. The appellant deserves registration. 3. The Ld. C.I.T. has erred in law and facts in rejecting the application made for registration U/s.12A on the irrelevant considerations. The appellant deserves regist....
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....d consideration. 1. The Hon. Karnataka High Court 45(1)/ITCL/44 has been please to hold that when the evidence by the trust deed and also other documents filed before the department are genuine--and the object of the trust as per trust deed is not considered as not coming out of within the definition of the charitable purpose, the Hon. ITAT was held justify in directing to grant registration. 2. Registration U/s. 12A cannot be denied though there was genuine object if there was any violation of Sec. 11 and 13 the same would be examined at the time of exemption, 78/DDR jodhpur ITAT. 3. Even if the application is part of religious activity per ac will nor render the trust as not entitle for registration. 45(II) ITCL 57 Chennai ITAT. ....
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....BA Portal on 29.04.2019 and also filed set of the documents on 10.05.2019, the same details were submitted by e-mail on 14.05.2019 & 20.05.2019. Based on the above materials, the Ld. CIT(E) found that the object of the Trust is meant for particular community namely "Amreli Modh Vanik" and the trust cannot be termed as charitable within the meaning of section 2(15) of the Act and against the provisions of Section 13(1)(b) of the Act. The assessee has not produced any documentary evidences in support of its claim and the case was relied upon by the assessee namely Shree Gamara Samajik Seva Mandal in ITA No. 223/Rjt/2017 is a case were delay in filing the appeal by 568 days. Therefore looking into the facts of the present case, the Ld. CIT(E) ....