2023 (9) TMI 744

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....r section 11(1)(c) as section 11 is not applicable to it for earlier periods. 2. All other provisions of the IT Act would apply as if it an AOP and not as a charitable trust. The question of seeking approval from CBDT under section 11(1)(c) does not arise. 3. In spite of pointing out that the Appellant was carrying on activities and filing returns as an AOP, and paying taxes, the Assessing Authority has raised frivolous objection and has denied registration under section 12AA of the Act, although the Appellant fulfils all conditions required to obtain the registration." 2. The brief facts of the case are that the assessee is a trust registered under the Indian Trusts Act, 1882 on 26.03.2014. The assessee filed application in Form 10A o....

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....ineness of the activities of the trust and compliance in terms of section 12AB(1)(b)(i & ii) of the Act, the application for registration u/s. 12AB was rejected by the CIT(E). Aggrieved, the assessee is in appeal before the Tribunal. 4. The ld. AR submitted that section 11(1)(c) of the Act is not applicable in the present facts of the case because the assessee has not undertaken any activities outside India. He referred to the trust deed as well as activities carried out by the trust placed at pages 21 to 34 of the Appeal Set (AS). He also referred to the objects clause of the trust deed which are in the nature of charitable activities and submitted that the assessee has never claimed any exemption in its returns and paid taxes on the inco....