9911796707
TMI Blog2008 (8) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned CIT has failed to appreciate that the objectives of trust are totally charitable in nature and the trust is entitled for registration under s. 12A of the Act; 3. That on the facts and circumstances of the case and in the law, the learned CIT has grossly failed to appreciate the settled legal position that the scope of enquiry at the time of granting registration to any trust is to be confirmed to ascertaining that the objectives of trust are charitable in nature." 2. Vide above-mentioned order dt.29th May, 2007, the application of assessee for grant of registration under s. 12A was rejected by the CIT. It is mentioned in the order that the assessee trust was required to furnish, inter alia, notes on activities along with quan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not authorized to go into the fact that whether any charitable activity has been performed by the applicant trust but what is necessary is that the objects of the trust are charitable or religious. For raising such contention, he referred to the decision of Delhi Bench of Tribunal in the case of Sardari Lal Oberai Memorial Charitable Trust vs. ITO (2007) 106 TTJ (Del) 468 : (2005) 3 SOT 229 (Del), copy of which is filed at pp. 13 to 19 of the paper book, wherein it has been held that s. 12AA takes care of situation where activities have been carried out by a trust, whereas it does not lay down anything negative in cases where no activities have been carried out. In such case, the sole criteria of grant/non-grant of registration to the trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aritable activities include religious activities: (i) CIT vs. Social Service Centre (2001) 169 CTR (AP) 130 : (2001) 250 ITR 39 (AP) (ii) CIT vs. Radhaswami Satsang (1993) 201 ITR 493 (All) (iii) Hazarat Pirmahomed Shah Saheb Roza Committee vs. CIT (1967) 63 ITR (SC) 490 5. With respect to the observations of the CIT regarding registration of supplementary trust deed, learned Authorised Representative drew our attention towards copy of supplementary trust deed placed at pp. 8 to 11 of the paper book wherein he has shown us that said supplementary trust deed was registered with the Sub-Registrar, Sadar, Hardwar vide his order dt.24th May, 2007. Thus, it was pleaded by the learned Authorised Representative that the CIT was wrong that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be denied to the assessee for the reason that it is not carrying on charitable activities. Religious activities are also construed to be charitable activities as per the decision of Hon'ble Allahabad High Court in the case of CIT vs. Radhaswami Satsang and the decision of the Hon'ble Supreme Court in the case of Hazarat Pirmahomed Shah Saheb Roza Committee vs. CIT. The observations of CIT that trust deed does not specify the fate of assets and liabilities in case of dissolution of trust, it is observed that cl. 78 of the trust deed specifies that in case of dissolution of trust everything related to trust shall be handed over to the justful national Government. Thus, this observation of the CIT is contrary to the facts found on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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