9911796707
TMI Blog2012 (9) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... e of convenience. 3. The brief facts of the case are that the assessee trust was granted registration under section 12AA of the Act vide order dated 17.10.2003 issued vide F.No.CIT-I/ Ldh/Tech/12A/39/2003-04/2944. The assessee thereafter moved an application in Form No.10G for approval under section 80G(5)(v) of the Act on 19.2.2009. The Commissioner of Income Tax -I, Ludhiana on perusal of the aims and objects, rules and regulations of the Trust filed alongwith Form No.10G observed that the main object of the assessee was as under: "To run public charitable institutions with a view to promote scientific education relating to scientific way of living, spiritualism yoga and other displines of life including educational knowledge of religio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on behalf of the trust was offered to get the trust registered as religious trust. However, Sh.Jain insisted on continuation of registration as charitable trust. In view of this refusal the trust cannot be even granted registration as religious trust. Accordingly, registration granted in 17.1.2003 is hereby cancelled with immediate effect. 5. The assessee is in appeal against the order of the Commissioner of Income Tax i.e. cancellation of the registration granted to the assessee under section 12A of the Act vide order dated 7.10.2003. The learned A.R. for the assessee pointed out that the proceedings of cancellation of registration under section 12AA(3) of the Act were started by the Commissioner of Income Tax, after the assessee file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjects of the assessee society and also audited accounts as on 31.3.2007 and 31.3.2008 alongwith said application filed in Form No.10G. On the perusal of the said application and also the aims and objects of the assessee trust the Commissioner of Income Tax cancelled the registration granted to the assessee trust observing that the trust was engaged in advancement of Hinduism and the expenses thus could not be treated as applied for charitable purposes for general public utility. The Commissioner of Income Tax observed that on 22.7.2009 Sh.Raman Jain present on behalf of the trust was offered to get the trust registered as religious trust. However, Sh.Jain insisted on continuation of registration as charitable trust. In view of this refusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owable under section 11/12 of the Act. 9. The assessee trust before us was granted the registration under section 12AA of the Act vide order dated 17.10.2003 and the activities of the trust continued to be same as in the past. Thus, we find no merit in the order of the Commissioner of Income Tax in canceling the registration granted to the assessee trust by holding that the said trust was to be registered as religious trust. Further even for withdrawing the registration earlier granted to a trust or institution the requirement of section 12AA (3) of the Act are that where registration has already been granted to a trust or institution and subsequently the Commissioner of Income Tax is satisfied that the activities of such trust or institut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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