2013 (5) TMI 240

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..... registered under Section 12A, CIT is required to see, whether the application is in accordance with Section 12AA read with Rule 17A and, whether Form 10B has been properly filled up. In addition to that CIT is also required to see the objects of the Trust / Society and to ascertain, whether they are exclusively charitable or not. At the stage of considering such an application, the Tribunal h .....

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..... ax, Dehradun, on the ground that he is not satisfied about the objects of the assessee and genuineness of its activities. This conclusion was derived from the finding that the accounts for the year ending 31.03.2003 of the respondent assessee do not show expenses for any charitable activities. Respondent assessee, accordingly, approached the Tribunal and succeeded before it. The Tribunal held that .....

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