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TMI Blog2012 (11) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of the case, the Tribunal is justified in law in directing the Commissioner of Income Tax to grant registration to the assessee u/s 12-AA of the Act by completely overlooking the fact that the application for registration was filed by the assessee after 29 years of it being registered under the Society Registration Act, 1960 on 15.12.1978? (2) Whether the Commissioner of Income Tax rightly rejected the application of the assessee for registration u/s 12-AA of the Act as the assessee was not in a position and unable to furnish the details and documents as sought by the CIT u/s 12-AA (1) (a) of the Act meaning thereby that genuineness of the activities of the assessee could not be proved? Briefly stated, the facts giving rise to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poor and destitute persons as the working Committee may in its entire discretion think proper and expedient. (vi) To make provision for imparting supreme knowledge of Brahm and instruction in correct and effective way of performing "Jap" "Tap" and worship etc. for the uplift of human soul and ultimate salvation. (vii) To make arrangement for discourses of mahatmas and other distinguished personalities with a view to infuse the spirit of selfsacrifice for the good of others and encourage the outward expression of pious thoughts in acts as well. (viii) To encourage, promote and enforce the study of trust, lvoe and nonpossession and fostering National unity and teaching of the one-ness of human society. (ix) To make provision for free and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding proof for the last several years. The Trust feeling aggrieved, preferred an appeal before the Income Tax Appellate Tribunal. The Tribunal has held that not providing information for the returns since inception is not fatal, because only inquiry which the Commissioner of Income Tax can make while granting registration is regarding genuineness of the Trust and as to whether the objects as mentioned in the Trust Deed are for charitable purpose or not. The matter was remanded by the Tribunal to the Commissioner to grant registration under Section 12-AA of the Act. However, in the penultimate paragraph of the order, the Tribunal has directed the Commissioner to afford an opportunity for filing explanation regarding delay in making the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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