TaxTMI 
TaxTMI 
2025 (4) TMI 1429
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....ptions) was justified in rejecting the application of the assessee seeking registration under section 12A(1)(ac)(iii) of the Act in the facts and circumstances of the instant case. 3. We have heard the rival submissions and perused the materials available on record. The assessee Trust was formed on 12-3-2021 and registered on 12-3-21 in the office of Sub-Registrar, Sadar, Aligarh, Uttar Pradesh. The assessee Trust has been formed to serve the people of India through expositions, propagation and implementation of spiritual teaching of Islam. Amongst others, the objects of the assessee Trust are to establish, fund, build, assist, maintain and manage masjid, madarsa, jamiat, darul iftah, religious education centre and institution etc. to pr....
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....23. Considering that application under section 12A(1)(ac)(iii) of the Act has been filed within a period of six months from the date of commencement of activities, the instant application filed in Form 10AB on 30-9-23 shall be construed as a valid application. Later, the assessee filed all the requisite documents that were called for by the Learned CIT (Exemptions) as under:- "a) Copy of Form 10A filed in the financial year 2021-22 for the grant of registration and copy of order for provisional registration received in Form 10AC. b) Note on activities conducted by the assessee since inception of the Trust during the last three years and till 30- 6-2023. c) Note specifying the main area of charitable / religious ac....
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.... religious Trust. j) Telephone number and email address of the assessee Trust. k) A point clarifying that no rejection order on the application for registration has been passed in the past for the assessee Trust. l) Copy of certificate issued in Form No. 10AC. m) Certificate stating that all the requirements of the law which are essential for the purpose of achieving the objects of the Trust have been complied with. n) Bank statements of last three years and since the inception till 31-03-2023. In the said point, the assesseee specifically stated that it had commenced its activities from 01-04-2023 and that in promulgation of the objects of the assessee Trust, it had furnished various proofs and ....
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....e donors of the last three years along with donation receipts since inception. p) Financial statements of the assessee Trust since inception till 31- 03-2023. q) Specifically clarifying that no outstanding demand of taxes were raised on the assessee in the past. r) No penalty proceedings were initiated in the past on the assessee in the past. s) Confirmation that none of the objects of the Trust deed are charitable in nature and none of the objects are involved in the carrying on in the nature of trade or business or commerce. t) Details of remuneration / reimbursement if any, drawn by the Trustee against the services provided by them to the Trust together with the details of business or source o....