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TMI Blog2012 (8) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... on Act on 30.05.2008. Its objects as set out in its Memorandum of Association are as follows: - "I. Arranging and formulation of courses for Optometry and Ophthalmic Education and implement the same by establishing the university, college or other study or work centers on its own or by taking over other established society or institutions. II. To take up the common problems those are being faced by the individual Research Training & Services organization. III. Arranging and conducting seminars, symposia, workshops. IV. Exchange of personnel for training. V. Development of sub-specialties in Basic Ophthalmic Science. VII. Publish newspapers, periodicals, journals atlases, proceedings and books in Ophthalmology and allied disciplines. VIII. Advise on consultation and equipping of new units. IX. Create a Federation college of Ophthalmologists and optometry. X. Creating new hospitals institutes either as co-operative enterprises. XI. Any other problem of common interest that may be decided by the Federation units. XII. The object give above may be achieved by creating on its own or by looking over the other society or institution." 3. The assessee applied for registration u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to s.11. Before a person can claim the benefit of s.11, or s.12, as the case may be, he must obtain registration under s.12A. The application for registration under s.12A has to be made in Form No.10A prescribed by r.17A before the expiry of one year from the date of creation of the trust or the establishment of the institution, whichever is later. It has to be made by the person in receipt of the income of the trust. 3. It is evident that, at this stage, the CIT is not to examine the application of income. All that he may examine is whether the application is made in accordance with the requirements of s.12A with r.17A and whether Form No.10A has been properly filled up. He may also see whether the objects of the trust are charitable or not. At this stage, it is not proper to examine the application of income. 4. The order impugned does not say that that the objects of the society are not charitable in nature; it merely says that they are general in nature. Just because they are general, they do not cease to be charitable. The CIT has also observed that no activity has been carried on by the society. It is also not the requirement of s.12A of the Act. Nor has s.80G any relevance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the activities of the trust in order to consider the application for registration under s.12A of the Act and accordingly allowed the appeal by order dt.20th Nov., 2009 and directed the Director of IT (Exemptions) to grant recognition to the trust if other conditions are satisfied. 5. On perusal of records we note that the trust was formed on 23rd Jan., 2008 and within a period of nine months they had filed an application under s.12A for issuance of the registration claiming exemption. The fact that the corpus of the trust is nothing but the contribution of Rs.1,000 by each of the trustees as corpus fund goes to show that the trustees were contributing the funds by themselves in a humble way and were intending to commence charitable activities. It is not even the case of the Revenue that by the time the application of the assessee came to the considered by them, the assessee had collected lots of donations for the activities of the trust. On the other hand the grievance of the concerned authorities seems to be that there was no activity which could be termed as charitable as per the details furnished by the assessee, therefore, such registration could not be granted. When the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etting itself registered as charitable, it has to approach the Commissioner under Section-12AA. The powers of the Commissioner to register or refuse the application are expressly spelt out in Section-12AA itself. Rule-12AA (b) reads as follows: Section 12AA. PROCEDURE FOR REGISTRATION (1) The Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) of section 12A, shall - (a) 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 a inquiries as he may deem necessary in this behalf; and (b) After satisfying himself about the objects of the trust or institution 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 reasonable opportunity of being heard. (1A) All ..... X X X X Extracts X X X X X X X X Extracts X X X X
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