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TMI Blog2010 (11) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... taken into consideration by the authority and the objects of the trust could be read from the trust deed itself. In the subsequent returns filed by the trust, if the Revenue comes across that factually the trust has not conducted any charitable activities, it is always open to the authorities concerned to withdraw the registration already granted or cancel the said registration under section 12AA(3) of the Act. A trust could be formed today and within a week registration under section 12A could be sought as there is no prohibition under the Act seeking such registration. The activities of the trust have to be considered if such registration is sought much later than the formation of the trust or after expiry of the earlier registration g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns) refused to grant registration and, consequently, recognition under section 80G was also refused by orders dated April 13, 2009. Aggrieved by the same the assessee approached the Tribunal challenging the order of the Director of IT (Exemptions). The Tribunal taking into consideration the law laid down by the Division Bench of this court in Sanjeevamma Hanumanthe Gowda Charitable Trust v. Director of IT (Exemptions) [2006] 285 ITR 327 (Karn) held that depending upon the facts and circumstances, the concerned authority has to look to the objects and also the activities of the trust in order to consider the application for registration under section 12A of the Act and accordingly allowed the appeal by order dated November 20, 2009, and di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsequent returns filed by the trust, if the Revenue comes across that factually the trust has not conducted any charitable activities, it is always open to the authorities concerned to withdraw the registration already granted or cancel the said registration under section 12AA(3) of the Act. A trust could be formed today and within a week registration under section 12A could be sought as there is no prohibition under the Act seeking such registration. The activities of the trust have to be considered if such registration is sought much later than the formation of the trust or after expiry of the earlier registration granted in favour of the trust. Therefore, in a case of this nature where the trust has approached the authority for registr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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