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TMI Blog2008 (3) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... J. K.K. Bissa for the Appellant. L.R. Choudhary for the Respondent. JUDGMENT 1. This appeal has been filed by the Revenue against the order of the learned Tribunal. The appeal was admitted vide order dated July 23, 2007, by framing the following substantial questions of law : "1. Whether on the facts and in the circumstances of the case as well as in law the learned Tribunal was justified in condoning the delay in filing the application moved by the assessee-samiti under section 12A of the Income-tax Act, 1961 ? 2. Whether on the facts and in the circumstances of the case as well as in law the learned Tribunal was justified in directing to grant the registration under section 12A of the Act of 1961 to the assessee ? 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication for registration of the trust or institution is made after the expiry of the period aforesaid, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution, (i) from the date of the creation of the trust or the establishment of the institution if the Commissioner is, for reasons to be recorded in writing, satisfied that the person in receipt of the income was prevented from making the application before the expiry of the period aforesaid for sufficient reasons ; (ii) from the 1st day of the financial year in which the application is made, if the Commissioner is not so satisfied : Provided further that the provisions of this clause shall not apply in relation to any app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf ; and (b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he (i) shall pass an order in writing registering the trust or institution ; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant : Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d wholly for charitable and religious purpose, and the expression "charitable purpose" has been defined in section 2(15) of the Act to include advancement of any other object of general public utility. 5. May be that the income received by the samiti by way of cess or mandi fees is not shown to be spent wholly for the purpose of relief of the poor, education, or medical relief, but under the scheme of the Act, being the Rajasthan Agricultural Produce Markets Act, 1961, the entire amount received by the samiti is required to be spent for the purposes mentioned therein, which obviously include advancement of "any other object of general public utility". In that view of the matter, the samiti is entitled to be registered under section 12A. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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