2015 (9) TMI 1774

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....that the assessee is a charitable institution registered under Societies Registration Act, 1958. The main object of the trust was to provide building for use in social functions for welfare of public in general and especially weaker section of society in particular, maintenance of temples used by public in general for worship, organizing festivals for increasing harmony and prosperity between societies. However, the DIT declined registration u/s 12AA of the Act on the ground that the Trust Deed did not provide any clause for transfer of property at the time of dissolution of society/trust or societies registered u/s 12A(a) of the Act. 4. The ld. A.R. Shri N.R. Mertia placed on record the decision of the Hon'ble Gujarat High Court in ....

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....am Charitable Trust); iv) ITA No. 4509/Mum/2013(Rama Rashmi Chhaganlal Waghwala Charitable Trust); v) ITA No. 382/Rjt)2013(Shri Kala Vardhan Education Trust); vi) ITA No. 3566/Mum/2013 (Geeta Lalwani Foundation). In the case of Tara Education & Charitable Trust, ITA No. 1247/Mum/2013, order dated 14-7-2014, the tribunal held as under "4. We have heard the arguments of both the sides and also perused the relevant material available on record, it is observed that the application filed by the assessee u/s 12A of the Act has been rejected by the ld. DIT (Exemptions) mainly on the ground that the relevant Trust Deed does not contain the so-called "dissolution clause". As per the pr....

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....ant the registration u/s 12A of the Act on the ground that its Trust Deed does not contain "dissolution clause". In our opinion, the ld. DIT (Exemptions) thus has clearly gone beyond the scope of enquiry contemplated u/s 12A of the Act and has refused to grant the registration u/s 12A of the Act to the assessee Trust on a totally irrelevant ground without pointing out as to how he was not satisfied either about the object of the Trust or the genuineness of its activities. We therefore set aside the impugned order of the ld. DIT (Exemptions) and direct that the registration u/s 12A of the Act as applied by the assessee Trust be granted." 4. Respectfully following the decision of the coordinate bench, we do not find any merit in the ....