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TMI Blog2013 (5) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... to prove that it is an independent institution, having its own bye-laws and regulations. Accordingly no infirmity in the order passed by CIT in declining the registration u/s 12A - against assessee. - IT Appeal No. 4 (Coch.) of 2012 - - - Dated:- 5-4-2013 - N.R.S. GANESAN AND B.R. BASKARAN, JJ. For the Appellant Joseph Mathew. For the Respondent Smt. Susan George Varghese. ORDER:- B.R. Baskaran, Accountant Member - The assessee has preferred this appeal challenging the order dated 25-10-2011 passed by Ld CIT, Kottayam rejecting the application filed by the assessee seeking registration u/s 12A of the Act. 2. The facts relating to the case are set out in brief. The assessee herein filed an application in the prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sacred Heart Congregation is as under: (a) Generalate (b) Provinces (c) Region (d) House (Convents/Local body) The constitution of the SACRED HEART CONGREGATION for generalate, province, region and convents is the same. The constitution of the congregation is a written instrument consisting of about 86 pages, besides 20 pages for preamble index etc. Chapters VII, VIII, IX X are authority and services, from pages 51 to 83 are for generalate, Province and convents. Constitution of the Sacred heart Congregation is divided into XI chapters, out of which Chapter X is authority of services, local community i.e. convents" The Ld Counsel further submitted that the assessee submitted a copy of constitution of the congregation, but t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and also make such inquiries as he may deem necessary in this behalf and after satisfying himself about the objects of the trust or institution and genuineness of its activities, he shall pass an order in writing registering the trust or institution. If the Commissioner is not so satisfied, he shall pass an order in writing refusing to register the trust or institution. Thus the twin conditions prescribed under section 12AA(1) is that the Commissioner has to satisfy himself (a) about the objects of the trust or institution and (b) genuineness of its activities. While making application to the Ld CIT u/s 12A of the Act, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e centres etc., and the mode of regulation of the same. In clause 278, which is prescribed under the head "Colonial House", it is stated as under:- "In a spirit of co-responsibility, the policy of the local community is shaped according to the constitution, directives of the Church and the decisions of the General, Provincial Synaxis" Thus, it is seen that the applicant herein is coming under the exclusive control of the Generalate through the hierarchies placed above it. It is directed under Chapter X to form further small units viz., local communities. From these discussions, in our view also, the assessee appears to be one of the branches coming under the "Sacred Heart Congregation". In the absence of any other documents, we are of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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