2011 (12) TMI 801

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....rust came into existence on 15-02-2008. The assessee-trust filed application in Form No.10A for granting registration u/s. 12AA of the Act on 09-03-2011. The CUT(A) called the report from the AO who has reported that the trust has not carried out any activities towards the objects of the trust. Therefore, his application is liable to be rejected. The CIT(A) did not accept a decision of ITAT, Rajkot in the case of Surajben Mehta Public Charitable Trust, ITA No.1333/Rjt/2010 order dated 11-02-2011 on the ground that the decision of the Tribunal has not accepted by the Department sand the same has been challenged before the High Court u/s. 260A of the Act. The CIT(A) relied upon a judgment of Kerala High Court in the case of Self Employees Ser....

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....t any assurance or benefit of deduction to thee donor u/s. 80G of the Act to the donors. Thee ld. D.R. on the other hand, relied upon the order of the CIT(A). 5. We have heard the learned representatives of the parties, record perused. We find that the sole reason for not accepting assessee's application for registration u/s. 12A is that no activities have been started. The CIT(A) elide upon a judgment of Kerala High Court in the case of Self Employees Serving Society Vs. CIT (supra) and did not accept the decision of ITAT, Rajkot bench in the case of Surajben Mehta Public Charitable Trust (supra) merely on the ground that the department has not accepted the said order and appeal has been filed before the High Court. It is an admitted fa....