9911796707
TMI Blog2012 (10) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order dated 26-7-2002. 2. The assessee is a registered Society registered under the provisions of Mysore Registration of Societies Act and functioning since the year 1970 running several educational institutions. It appears, the assessee had claimed the benefit of exemption under Section 10(22) of the Act so long as the provisions was available on the statute/rules and after the deletion of Section. 10(22) of the act w.e.f. 1-4-1999 by the Finance Act No.2/1998. The assessee has made efforts to retain the benefit of exemption in respect of its income under the provisions of Sections 11 and 12 of the act and for such purpose, it had made an application under Section 12-AA of the Act. 3. It is to be noticed here that the registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsed the order of the Registering Authority and directed grant of registration. 7. In between, an earlier order to this effect passed by the Tribunal Had been set aside by this court for the reason that the order not indicating the reasons and the matter had been remanded. It is the order of the Tribunal, which is passed after remand which has now been made subject matter of appeal by the revenue before this court. 8. The Tribunal had passed the impugned order on examination of all aspects, but the result being the same, the revenue is yet again before this court in this appeal under Section 260-A of the Act. 9. This appeal had been admitted to examine several questions that had been raised by the Revenue in the memorandum of appeal. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch question is not before the CIT. It is hereby clarified and emphasized that while registration in accordance with the provisions of s. 12A of the Act is a condition precedent for claiming the benefits under ss. 11 and 12 of the Act a registration as per s. 12A by itself, will not automatically confer the benefits of ss. 11 and 12 on a trust, but the, trust will get the benefit only on complying with the requirements of ss. 11 and 12 of the Act, which compliance can be examined by the assessing authority, while processing the return filed by the trust. Therefore, this appeal has to be dismissed. Therefore, submits that the appeal should be dismissed. 13. Apart from the view taken by this Court in the earlier judgment relied upon by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ineness 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. 13. The two relevant examinations are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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