TaxTMI 
TaxTMI 
TaxTMI 
2011 (2) TMI 1640
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....ust deed was registered with the Charity Commissioner on 15-04- 2010. The trust filed an application in from No. 10A for registration 12A of the Act on 18th May, 2010. The Commissioner did not grant registration u/s 12A on the ground that he did not convince with the genuineness of the activities of the trust. Mere assertions proposing charitable activities in the form of various clauses in the Trust deed would not help any trust unless they are corroborated with documentary evidences of any nature, at least, basic simple accounts. The Commissioner deputed his inspector who visited the trust office on 15-11-2010 and he did not find sign board of the trust. The assessee did not furnish clarification regarding two cheques issued by the s....
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....s of the trust and for that purpose he may call such document or information from the trust. Ina the case under consideration, the Commissioner though admitted that the trust deed mentioned about the charitable activities in the form of various clauses, the assessee failed to corroborate with documentary evidence. I fail to understand that when the trust deed stated various charitable objects, then which corroborative documentary evidence the Commissioner required for his satisfaction. Simply the inspector deputed for investigation found that there was no sign board of the trust and merely on that basis, it cannot be said that the activity of the trust was non-genuine. Another reason for non granting of the registration by the Commissioner ....
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....perate and provide monetary assistance to any existing hostel r boarding house as also provide free lodging and boarding or at a token rate to poor students studying in any educational institution without drawing any distinction between caste, creed or religion. iv) To provide scholarship, grant, loan or any financial assistance to poor, needy and / or deserving students studying in any school, college, vidyapith or other educational institution in order that such students may be enabled to obtain such education or training in India as may be desired. v) To provide books, food, clothing and / or other items of daily necessities, tuition fees and / or any other assistance to poor, needy and / or deserving students. ....
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....ovide food and clothing to poor and deserving persons at any places of spiritual r moral significance. xiii) To provide buttermilk free or at concessional rates to poor and needy people as also to establish centers for distribution of buttermilk to poor and deserving people at any place as the trustee may so decide. xiv) To provide monetary assistance to the feeble, weak orphaned or poor people in any form. xv) To provide for support for the deaf, dumb, blind or people with any physical or mental deficiencies. xvi) To construct tenements and or houses or operate and maintain existing tenements or houses to provide housing at concessional rent to poor and economically backward people in any part of India w....
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....on shall see that the income derived by the trust has not been spent for charitable purpose or such institution is earning profit or misusing the income derived by such charitable institution from its charitable activities though may be a ground for refusing exemption only with respect to that part of the income but in my view, it cannot be considered to be synonym to the genuineness of the activities of the trust. On perusal of the order of the Commissioner I find that the Commissioner was of the view that since there were no activities, the assessee did not satisfy the condition about the genuineness of the activities, which, in my view, is not correct. When there are no activities at all, then there is no question of holding that the act....