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Issues Involved:
The judgment involves the issue of registration u/s 12AA of the Act as a charitable institution based on the activities conducted by the assessee trust. Summary: Issue 1: Registration u/s 12AA of the Act as a charitable institution The appeal was against the rejection of the application for registration u/s 12AA of the Act as a charitable institution. The assessee trust was established with the object of promoting ayurveda research, organizing seminars, workshops, and classes for imparting knowledge about ayurveda, as well as contributing towards medical research in ayurveda. The ld.representative argued that the trust conducted various schemes in furtherance of its charitable object, including medical camps. On the contrary, the ld.DR contended that the trust's activities were commercial in nature, primarily intended to promote the sales of ayurvedic products manufactured by a related company. The Tribunal noted that the Commissioner must satisfy himself about the genuineness of the trust's activities and its charitable object before granting registration u/s 12AA. The Tribunal found discrepancies in the details provided regarding the seminars and camps conducted by the trust, and remitted the issue back to the Commissioner for re-examination based on additional material that may be filed by the assessee. The Tribunal emphasized the need for a thorough examination of the charitable activities conducted by the trust, particularly the medical camps and seminars, to determine the eligibility for registration u/s 12AA. The Tribunal highlighted the importance of verifying the genuine charitable nature of the activities, especially in cases where there are commercial interests involved. The order of the Commissioner was set aside, and the matter was remitted back for re-examination in light of the specific activities conducted by the trust. The Commissioner was directed to make a decision based on a comprehensive review of the material provided by the assessee. In conclusion, the appeal of the assessee was allowed for statistical purposes, and the matter was referred back to the Commissioner for a detailed reassessment in accordance with the law. Order pronounced in the open court on 26th July 2013.
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