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TMI Blog2014 (6) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... activities at the time of registration and the utilization of the funds etc. are not relevant and once the objects of the institution are found to be charitable in nature, registration u/s 12AA has to be granted – there is no merit in the reasoning of Commissioner to reject registration - The applicant society is not required to prove its case that the project is to be run under its name in a charitable manner - The genuinity of the society is not in doubt - the reasons given by Commissioner for refusing registration u/s 12A are not legally valid – the order of the Tribunal is upheld – no substantial question of law arises for consideration – Decided against Revenue. - ITA No. 322 of 2013 (O&M) - - - Dated:- 13-5-2014 - Ajay Kumar Mitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;charitable activity' within the meaning of section 2(15) of the Act read with the decision of the Hon'ble Supreme Court in the case of MCD v. Children Book Trust [1992) 3 SC 390 in which it was inter alia held that education per se was not a charitable purpose? ii)Whether in the facts and circumstances of the case, the Tribunal was legally correct in holding that genuinity of its financial activities is not to be considered at the time of granting registration under Section 12A? iii)Whether in the facts and circumstances of the case, the Tribunal was legally correct in stating that carrying on of charitable activities at the time of registration and the utilization of funds are not relevant? 3. A few facts relevant for the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee were charitable in nature and none of the objects were otherwise than charitable. Referring to the report of the Assessing Officer dated 25.6.2012 (Annexure 'C'), it was noticed that even the Assessing Officer had recommended that the appellant should be granted registration. It was concluded by the Tribunal that the genuinity of the society was not in doubt and carrying on of charitable activities at the time of registration and utilization of funds etc. was not relevant considerations to be scanned at the time of grant of registration. The relevant observations read thus:- 5. We have heard rival submissions and have carefully perused the entire record. From the objects filed and enclosed in the Paper Book, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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