9911796707
TMI Blog2010 (4) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... created on July 17, 2007 by one Shri S. Jeyaraj who was declared as the president and was earlier engaged in the activities of religious preaching and a few small token charitable activities since 1992. The Commissioner of Income-tax found that there was no information regarding the socio-economic background, educational qualification, professional competence of the trustees to run a charitable or even a religious trust. Regarding religious activities, the learned Commissioner of Income-tax was of the opinion that though Shri Jeyaraj was a preacher by profession, the role of other trustees was not known and the basic qualification for teaching Christian religion as per ecclesiastical norms of any of the trustees is not known. In his view, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of Fifth Generation Education Society v. CIT [1990] 185 ITR 634 and the decision of the Madras High Court in the case of New Life in Christ Evangelistic Association v. CIT [2000] 246 ITR 532. Per contra, the learned Departmental representative relied on the orders of the Commissioner of Income-tax and reiterated the contents of the same as his submission before us. We have heard the rival submissions and considered the facts and materials on record. We find from the order of the Commissioner of Income-tax that while considering granting of registration under section 12AA of the Act he has gone into the capacity of the trustees, credentials of the trustees, qualification of the trustees, etc., than going into the gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision in the case cited supra. In this view of the matter, we deem it fit and proper to restore back the matter to the file of the Commissioner of Income-tax with a direction to go into the genuineness of the activities of the trust alone and decide the issue of registration, according to law, without going into unnecessary details as has already been done. As far as granting of registration under section 80G is concerned, since we have remitted back the issue of granting registration under section 12AA to the file of the learned Commissioner of Income-tax, the issue regarding granting of registration under section 80G is also remitted back to the file of the learned Commissioner of Income-tax with the same direction as mentioned above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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