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TMI Blog2013 (10) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to grant registration under Section 12A/12AA of the Act w.e.f. 10.4.2012 and also grant approval under Section 80G of the Act w.e.f. 10.4.2012. The appeal has been preferred by the department on following question of law:- "1. Whether the Hon'ble ITAT Agra Bench, Agra was right in holding that the Trust was eligible for exemption U/s 80G of the I.T. Act, 1961 in spite of the fact that the activities of the Trust are predominantly religious in nature and hence not eligible for approval U/s 80G." The statement of facts set out in the memo of appeal are given as below:- "The assessee Trust filed Form No.10a and 10G, for grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commissioner of Income Tax v. Surji Devi Kunji Lal Jaipuria Charitable Trust reported in 186 ITR 728 and the Apex Court in the case of Ahmedabad Rana Caste Association v. Commissioner of Income Tax, Gujarat reported in 82 ITR 704 and other decisions cited in the order, allowed the appeal of the assessee." Shri Shambhu Chopra has relied on Section 13 (a) (b) of the Act in submitting that in order to qualify for registration the trust should not be established for private religious purpose, which does not enure for the benefit of the public and that where the trust is for charitable purpose or a charitable institution created or established after the commencement of the Act, any income thereof if the trust or institution is created or es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Verma Jain, (1998) 231 ITR 787 in which on the findings that the objection of the trust clearly showed that the trust was meant for propagation of the Jain religion and rendering help to the followers of the Jain religion and that even medical aid and similar facilities were to be rendered to persons devoted to Jain religion, exemption of the income for such purpose was denied. At the time of registration under Section 12AA of Trust and for approval under Section 80G the Commissioner of Income Tax is required to satisfy himself about the genuineness of the activities of the trust or institution after considering the documents and information furnished and may also make such enquiry as he may deem necessary in that behalf. He is required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re under consideration. The Tribunal found that in all these cases it was held that at the stage of registration under Section 12A the Commissioner is not required to examine the application of income. All that he may examine is whether the application is made in accordance with the requirements of Section 12A, and that Form 10A has been properly filled up. At the stage of registration under Section 12A an approval under Section 80G, exemption of the income is not a question to be considered by the Commissioner of Income Tax. On the question of scope of enquiry by CIT under Section 18G (5) (vi) the Tribunal relied on Radhasoami Satsang v. CIT, (1991) 100 CTR (SC) 267 and Sonepat Hindu Educational & Charitable Society v. CIT & Anr., (2005) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andara activities are like day meal food scheme of the government. When the government is running such scheme, under those circumstances, it cannot be said that objects of the trust are not charitable. Running gaushala, Piaau and providing dana to birds is also charitable activities. The assessee discharged the burden in this regard by furnishing all necessary details of copy of trust deed pointing out various charitable objects of the trust and expenditures incurred on charitable activities." We do not find any error of law in the findings recorded by the Tribunal. From the object of the trust it cannot be said that the object and purpose of establishment of trust was not genuine and that activities as delineated in the object were not ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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