AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2024 (12) TMI 25
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....ncome Tax Act, 1961 (in short, 'the Act'). 2. Since both the captioned appeals belong to the same assessee having interconnected issues, arising from the impugned order, therefore, the same are taken up together for adjudication under this common order. 3. The grounds of appeal raised by the assessee in both the appeals are also common, therefore, the same are extracted as under: "1. In the facts and circumstances of the case and in law the ld. Commissioner of income-tax (Exemption) has erred in rejecting the application for registration u/s 12AB of the Income-tax Act, 1961 and also erred in cancelling the provisional registration granted u/s 12AB of the Act by CPC. 2. In the facts and circumstances of the case and in law, the ld. Co....
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....peal No. ITA-272&273/RPR/2024 SYSNOPSIS 1. The appellant is a charitable trusts set up for advancement of general public utility through various charitable activities as per bye laws, which include running school for poor and physically and mentally challenged children, etc. 2. In this process it is ruing a school for deaf and dumb. 3. It is registered with the Registrar Public Trusts, Balod vide Registration Certificate dated 25/11/2021. 4. The appellant has applied for registration u/s. 12A(1) of the Income-tax Act, 1961 on 23/12/2023 and it was granted provisional registration for AY 2023-23 to 2025-25. 5. The ld. CIT(E), Bhopal after requiring several details and conducting enquiry passed common order for registrati....
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....re is no independent application of mind with respect to each of the matters. Appellant relies on a) CIT Vs. Gujarat Maritime Board reported [2007 (12) TMI 7 - SUPREME COURT] has held that if the primary purpose and the predominant object is for welfare of general public then the purpose would be charitable in nature. b) CIT vs. Chhattisgarh Urology Society- [2018 (2) TMI 1156 - CHHATTISGARH HIGH COURT]- "Even otherwise, it is not to be seen at this stage as to whether the fulfillment of the charitable trust would eventually benefit the members of the society. If the constituent of the trust engage in some genuine charitable activity which may benefit them in some other aspect of their personality which may include their vocation in l....
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....submitted that all the necessary documents regarding activities of the trust, financial of the trust and budgets of the trust were dully submitted before the CIT(E), however, the application for granting registration u/s 12AB and 80G(5) are summarily rejected by the ld. CIT(E), without issuing show cause to the assessee, as to how the undertakings of the assessee are not fall within the ambit of charitable activities. Ld. AR drew our attention to the paper book submitted before us showing various documents submitted before the Ld. CIT(E), stating reasons for zero income and expenditure during the relevant year in assessee's books which has been taken up as the cause for rejection of the assessee's request by the CIT(E), it is clarified that....
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.... charitable activity which may benefit them in some other aspect of their personality which may include their vocation in life, it would not affect the genuineness of the objects of the trust. A person does not engage in charity for not doing anything in the other walks of life. A charity for one particular object is not for destroying the career for an individual which he is otherwise entitled to profess. If this ground is considered to be affecting the genuineness of the trust, people successful in different walks of life would never engage in charitable activity. 6. On the basis of aforesaid submission, it was the prayer by the ld. AR that at this stage when the assessee is requested for grant of registration u/s 12AB, it was incumbent ....
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....CIT(E), however eventually have powers to examine, inquire and verify the records of the assessee, so as to record his specific finding / satisfaction qua the assessee's eligibility for grant of registration. In present case, we note that the ld. CIT(E) had not come up with any clarity in his order as to how the activities of the assessee trust does not fall within the scope of charitable purpose. Further, as per the facts borne from record, the allegation that assessee could not prove any charitable activity or the source of funds are not verifiable was not confronted to the assessee, whereas the assessee should have been afforded with the opportunity to place its submissions / evidence / contentions to rebut to such perceptions. Such acti....