TaxTMI 
TaxTMI 
2026 (3) TMI 691
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....ls with delay. We therefore taking justice oriented approach and in light of judgments of Hon'ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 106 days before this Tribunal and admit the appeals for adjudication. 3. At the outset, ld. Counsel for the assessee submitted that regular registration u/s.12A of the Act has been granted to the assessee on 24.09.2021. Inspite of the fact that the assessee was not having any registration prior to 01.04.2021 and that the assessee got regular registration on 24.09.2021 assessee again filed renewal application on 02.10.2022 but the same was rejected on 24.04.2023 for statistical purposes. Again the assessee on the misguidance of the Consultant applied for regular registration on 31.03.2024 but the same has again been rejected on two grounds, firstly that the assessee has not taken provisional registration and secondly for the loans taken from Trustees assessee has not obtained approval from the Charity Commissioner as provided u/s.36A of the Ma....
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....nd also cancelled the regular registration granted on 30.09.2024. 5. That, since, our regular registration has been cancelled, the Ld. CIT(E) - Pune rejected our application for approval under section 80G vide order dated 13.11.2024." 7. On going through the contents of the affidavit given by the President of the society and also taking note of Form No.10AC for the regular registration u/s.12A(1)ac)(i) issued by ld.CIT(Exemption), we note that firstly the assessee which was not having regular registration u/s.12A prior to 01.04.2021 had made an application for regular registration after 01.04.2021 without first obtaining provisional registration. Due to this mistake, ld.CIT(Exemption) had no occasion to examine the genuineness of the activities carried out by the assessee. However, the registration has been granted for A.Y. 2022-23 to A.Y. 2026-27. In the fresh application for regular registration filed on 31.03.2023, ld.CIT(Exemption) has rejected the application only on two grounds firstly that the original registration has been obtained by mentioning wrong clause and that the registration granted on 24.09.2021 is basically a provisional registration and the same dese....
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....aharashtra Public Trust Act. 5.6 It is the submission of Ld.AR that the Trustees have provided certain advances to the Trust as and when required, which were utilized by the Trust for the purpose of the objects of the Trust. 5.7 We find Hon'ble Bombay High Court in the case of Ashok Shreekrishna Beharay vs. Joint Charity Commissioner in Writ Petition No.8180 of 2025 order dated 16.10.2025 has observed as under : "17. The aforesaid restriction in the matter of borrowing is necessary because, though the property of the public trust vests in the trustees, yet, they are not the owners of the trust property. The property vests in them for the purpose of discharge of the object of the Trust or for the benefits of the beneficiaries. It is, therefore, imperative that the trustees of a public trust do not have unfettered power to borrow the money on the credit of the property of the Trust and thereby encumber the property of the Trust. The legislature, therefore, considered it imperative to put restrictions in the matter of borrowing for the purpose or on behalf of Trust and vest authority in the Charity Commissioner to accord sanction for such borrowing as the Ch....
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.... one ground i.e. Assessee had not taken prior permission of Charity Commissioner before taking Loan of Rs. 1,15,800/-. Ld.CIT(E) was of the opinion that at least post-facto permission should have been taken. It is noted that ld.CIT(E) has not discussed about the activities of the Assessee, it means ld.CIT(E) has accepted that activities of the assessee are charitable in nature. We have perused the paper book filed by the assessee. It is observed that assessee has conducted various training courses for Vipasana Training which is a Ancient Meditation Technique. We have also perused the trust deed and noted that following are the objects of the trust : i) To establish and operate centres and secular educational institutes for teaching of and training in Vipassana as taught by S.N.Goenkaji in the Tradition of Sayagyi U Ba Khin; open to all irrespective of caste, creed, gender, religion or nationality. ii) To acquire lands and buildings for the purposes of establishing centers and institutes; iii) To Hold/Host Vipassana courses, arrange lectures, discourses and seminars for teaching of and add educational training in Vipassana; without taking any fees or charg....
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....lause (iv) or sub-clause (v) 66[or item (B) of sub-clause (vi)] of the said clause,- (i) call for such documents or information from the trust or institution or make such inquiries as he thinks necessary in order to satisfy himself about- (A) the genuineness of activities of the trust or institution; and (B) the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of achieving its objects; (ii) after satisfying himself about the objects of the trust or institution and the genuineness of its activities under item (A) and compliance of the requirements under item (B), of sub-clause (i),- (A) pass an order in writing registering the trust or institution for a period of five years; or" 5.12 Thus, as per provisions of Section 12AB(1), ld.CIT(E) has to verify only the genuineness of the activities of the Trust and compliance of such requirements of any other law by the Trust as are material for the purpose of achieving its objects. 5.13 In this context, in the case of the Assessee-Arham Foundation, objects and activities of the Assessee Trust ....