2012 (11) TMI 395

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..... ai Foundation Versus The DIT (Exemption), Ahmedabad [2012 (11) TMI 293 - ITAT AHMEDABAD] at the stage of registration satisfaction on genuineness of activity is not a pre-condition. Thus in this view of the matter DIT(E) ought to have granted registration when he was satisfied about the objects of the assessee-trust - in favour of assessee.
Shri, A.K.Garodia, And Shri Kul Bharat, JJ. By Appell .....

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..... plication for registration u/s. 12A of the Act on 23-11-2011 and said application was rejected vide order dated 16-05-2012 on the ground that since the applicant trust admitted that no activities have commenced therefore, Ld. DIT(E) was unable to record the satisfaction about the genuineness of the activities. The assessee feeling aggrieved by this order is now filed appeal before us. 3. Ld. AR o .....

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..... t in disconjuction. Ld. DIT(E) has to satisfy himself for both objects of the trust and the genuineness of its activity carried out by it. Therefore, Ld. DIT(E) was justified in recording a finding that not in the absence of the activity no satisfaction can be recorded about the genuineness of the activities. 5. We have heard the rival submissions and perused the materials available on record. T .....

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