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TMI Blog2012 (11) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 registration u/s 12A within a short span of its formation, the above-mentioned criteria namely, the objects of the trust for which it was formed will have to be examined to be satisfied about its genuineness and activities of the trust cannot be the criterion, since it is yet to commence its activities. In view of aforesaid, and considering the objects of the trust, DIT(Exemption) is directed to grant registration on its application u/s 12A and 12 AA - Decided in favor of assessee - ITA No.1012/Ahd/2012 - - - Dated:- 20-7-2012 - SHRI D. K. TYAGI AND A. MOH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to meet one o the staff members working in an organization operating here. He told me the Lalbhai Group had many trusts operating and that they were into a lot of charitable activities. He said he would however, ask the people responsible for dealing with trust matters to give a short brief on the work which would be carried out once registration was given to the Trust. A letter dated 29/3/2012 was submitted to me at the office after I visited them (placed on record). 3. Drawing strength from the Inspector s report, the learned DIT (Exemption) arrived at a view that the activities of the assessee trust were not in conformity with the terms of object of the trust being educational, medical, advancement of music, art, drama, dance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Kar) 243: "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 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 be 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfied about its genuineness and activities of the trust cannot be the criterion, since it is yet to commence its activities. The conclusion arrived at by the Tribunal is just and there is no substantial question that could be gone into in the present appeal. " (2) M/s. M. L. Meyyappan Charitable Trust Vs DIT (E) in ITA Nos. 2073 2074/Mds/2010 dated 19-10-2011: . Accordingly, the legal position on the issue becomes crystallized that at the time of consideration of registration, it is not a sine qua non that the Trust must have started its activities. In case the Trust has started its activities, the ld. CIT can examine them as has been envisaged in the Act. This above conclusion is safeguarded by sub-clause (3) incorporated in sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amities 10) Consumer protection 11) Sports / youth development 12) Research in any field 13) Wildlife Conservation 14) Advancement of Music, Art, Drama, Dance, Literature, etc., and 15) Advancement of any other object of general public utility. It is further made clear that public charitable purpose ensure for the benefit of the public in India without any distinction of caste, colour or creed and shall not be for the benefit of any particular religion, community or caste and shall not involve the , carrying on of any activity for profit. WITHOUT in any way limiting the generality of the main object stated above but always "'n conformity with the said main object, the objects of the Trust hereby created, when specifically stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tecting the environment by educating people in that regard, planting trees, holding industrial conferences regarding various ways of curbing industrial pollution etc; h) To render financial help to the physically handicapped and/or mentally retarded people as well as to the orphan houses maintaining the disabled persons. i) To impart knowledge and make people aware regarding the national importance and the position of our country in the world scenario by holding public meetings, distributing pamphlets, producing, purchasing and/or showing documentaries etc. j) To provide financial assistance to organizations taking initiatives, assisting or contributing in any other possible way during any natural or manmade calamities such as earthqu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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