2012 (11) TMI 1346

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....arma, Advocate. For the Respondent Through: None. ORDER PER 1. The Revenue is aggrieved by the impugned order of ITAT dated 22.07.2011 in ITA No.2036/Del/2009. The appeal arose in the context of assessee's claim for registration under Section 12A. The impugned order, set-aside the order of the Director of Income Tax (Exemptions) dated 29.08.2005 rejecting the claim for registration under ....

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....High Court in the case of Self Employees Service Society Vs. CIT reported in 247 ITR 18, the assessee trust/ society/ non profit company can file a fresh application as and when the genuine charitable activities commence which will be considered on merit and as per law." 2. The ITAT was unimpressed with the reasoning of the DIT and held as follows: - "5. We have considered the facts of....

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....f consideration at the time of grant of registration. Since the twin conditions mentioned in Section 12AA are satisfied, we are of the view that the ld. Director of Income-tax (Exemptions) should have granted registration to the assessee with effect from the date of its creation. He is directed to modify his order accordingly." 3. This Court notices that an identical question arose in ....

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...., necessarily, a condition would have to be read in to the provision that the Commissioner should be satisfied that the Trust is in fact engaged in charitable activities which would in turn inject considerable deal of subjectivity. It is quite possible that if such flexibility is introduced, it would be susceptible to varied interpretation by the different authorities, in that some would be satisf....