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TMI Blog2013 (1) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... in the list of donors are the good reasons for declining the registration of the assessee as a charitable trust. The list of such donors is sufficient to infer that about the genuineness of the activities of the trust as contemplated and required to be considered by the AO in terms of Section 12AA(1)(aa). Thus on the basis of enquiry conducted and the information submitted by the respondent, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. The Revenue has raised four substantial questions of law, but in our opinion, the following substantial question of law arises for consideration:- Whether the Hon'ble Income Tax Appellate Tribunal was right in law to grant registration under Section 12A of the Act when the assessee has failed to prove the genuineness of its activities? The said question arises out of the fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. The learned Tribunal in an appeal set aside the order dated 29.12.2006 of the Commissioner of Income Tax (Annexure A-1) and returned a finding that such can not be ground to decline registration but it should be left with the Assessing Officer to examine the same at the time of the making assessment as to whether the donation was given towards the object of the trust or not. It was foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws that the only names are mentioned without any address. The lack of information in respect of parentage, age, address or PAN Numbers in the list of donors are the good reasons for declining the registration of the assessee as a charitable trust. The list of such donors is sufficient to infer that about the genuineness of the activities of the trust as contemplated and required to be considered b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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