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TMI Blog2014 (1) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... bject of setting up educational institutions, welfare measures to the poor people, establishment of orphanage, clinic centre. etc and to teach and propagate Sree Narayana Dharma propagated by Narayana Guru. According to the ld. representative, the assessee sangham is a non profit making religious charitable institution. The assessee engaged itself in the charitable activity for the last seven decades. The ld. representative further submitted that on 28-12-2009 Shri M. K. Raghavan award was awarded to Prof M. K. Sanoo Master, a prominent writer in Malayalam. On 28-12-2010 sixteenth anniversary of Shri M. K. Raghavan was observed. On 06th March, 2011 the forty third death anniversary of Sahodaran Ayyappan was observed. Apart from this, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee. The ld. representative further submitted that the assessee filed an application u/s 154 of the I. T. Act before the Commissioner of Income-tax. However, the Commissioner of Income-tax has also rejected the application only on the ground that the assessee could not furnish any document or satisfactory evidence. Therefore, the assessee filed two separate appeals, one against registration u/s 12AA of the Act and the other against rejection of application u/s 154 of the Act. 5. On the contrary, Shri M Anil Kumar, the ld. DR submitted that the main object of the trust as found by the Commissioner of Income-tax was to build temples, to run educational institution, to give financial assistance to the eligible students, to make ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are teaching the philosophy of Sree Narayana Guru. The ld. representative placed reliance on the judgment of the Bombay High Court in Bai Hirbai Rahim Aloo Paroo & Kesarbai Dharmamsey Kakoo Charitable & Religious Trust (supra). 7. We have carefully gone through the judgment of the Bombay High Court in Bai Hirbai Rahim Aloo Paroo & Kesarbai Dharmamsey Kakoo Charitable & Religious Trust (supra). In the case before the Bombay High Court two trusts were created by two ladies, who were sisters of Shri Bai Hirbai Rahim Aloo Paroo and Shri Kesarbai Dharmamsey Kakoo. Subsequently, the trustees applied for permission to amalgamate the two trusts and administered them as a single trust. Accordingly, the trusts were allowed to amalgamate and a sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Income-tax doubted the very existence of the trust. This Tribunal is of the considered opinion that unless and until the assessee establishes the creation of the trust by producing necessary material it cannot claim any registration u/s 12AA of the Act. It is obligatory on the part of the assessee to produce necessary material for its existence in law. The assessee now contends before this Tribunal that the trust was established and carries on religious and charitable activity. The assessee has also narrated certain events which was carried out by the assessee trust. All these events could be considered if the trust was established as per the existing law of the land. The Commissioner, while considering the application of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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