TaxTMI 
TaxTMI 
2026 (4) TMI 1462
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....d 29.12.2024 challenging therein rejection of their applications for registration u/s 12AB and approval u/s 80G of the Income Tax Act. 2. The appellant assessees trust have challenged common issues on identical facts regarding rejection of their application for registration u/s 12AB and approval u/s 80G of the Income Tax Act on the ground of non-genuineness of activities and, therefore all these four appeals are adjudicated by this common order. ITA No. 197/Jodh/2025 is taken as a lead case for discussion of facts. 3. Having heard both the sides and perusal of record, we find that the Ld. CIT(E) has rejected the application for registration u/s 12AB and consequently approval u/s 80G on the ground of non-genuineness of activities. The ....
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....ker sections is, therefore, fully in consonance with the statutory scheme. The AR further argued that at the stage of registration u/s 12AB(1)(b), the Ld. CIT(E) is required to examine whether the objects of the trust are charitable in nature within the meaning of Section 2(15) of the Income Tax Act. The memorandum of association of society clearly set out its primary objects, interalia to provide medical relief especially to economically weaker sections, support disabled individuals and undertake public welfare activities. Thus, the objects are squarely covered within the definition of "charitable purposes" u/s 2(15) and the object of the society are particularly fall under the name of "medical relief". 5. The Ld. Counsel for the assess....
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....table Trust (2014) 369 ITR 360. 7. The Ld. DR on the other side relied on the impugned order, however, he did not controvert the factual contentions raised by the assessee or furnished a contrary judgment. 8. Admittedly, appellant society objects are found to be charitable in nature and there was no adverse finding given by the Ld. CIT(E) on the charitable object of the appellant trust. It is also undisputed fact on record that the activities are proposed to be undertaken are directly aligned with the stated charitable objects of the appellant trust. On the date of application for registration u/s 12AB, the construction of hospital building was undertaken by the appellant trust with the preparatory activities including acquisition of ....
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....e Trust are genuinely charitable in nature and whether the activities which the Trust proposes to carry on are genuine in the sense that they are in line with the objects of the Trust." 9. In the case of CIT Vs. Vijay Vargiya Vani Charitable Trust (supra), the Hon'ble Rajasthan High Court has observed as under: The only thing to be looked into at the time of granting of registration is that the object of the trust for which it was formed have to be seen and examined; the CIT's satisfaction about genuineness of the activities of the trust is not a criteria as the trust is yet to commence activities. "The court further observed that "Asking about charitable activities at the nascent stage would amount to putting a cart before ....