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TMI Blog2014 (7) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... he registration granting authority is not required to examine the question whether the trust has actually commenced and carried on its charitable activities - at the time of registration only genuineness of the objects was to be tested, not the activities which were not commenced by that time. The DIT(E) rejected the application of the assessee for registration u/s 12A of the Act on wrong premise and unjustified grounds - while the DIT(E) has not raised any doubt or objection about the charitable objects of the assessee trust, registration u/s 12A cannot be denied on the ground that the genuineness of the charitable activities cannot be held to be established in absence of any genuine charitable activity DIT(E) is directed to grant reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, the activities were not genuine. Now the aggrieved assessee trust is before this Tribunal with the main ground as reproduced hereinabove. 4. We have heard rival arguments of both the parties and carefully perused the record placed before us. 5. Ld. AR submitted that the DIT(E) has failed to point out that the activities done by the trust are not genuine. The AR further submitted that DIT(E) erred in passing impugned order by considering the quantum of expenditure with respect to donation collection and in holding that since the quantum of expenditure is much below in comparison to the receipt and therefore, the activities are not genuine. The AR further contended that the DIT(E) was not justified in pointing out as to what wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be held as a genuine act of charity. Therefore, the DIT(E) rightly denied registration u/s 12A as well as 80G of the Act. 8. On careful consideration of above rival contentions and submissions of both the parties and careful perusal of record, inter alia the impugned order, we clearly observe that the DIT(E) has not pointed out any defect or doubt about the charitable objects of the assessee trust. From the impugned order, we clearly observe that the DIT(E) has rejected the application of the assessee trust for grant of registration u/s 12A of the Act by holding that in absence of any genuine charitable activity, the genuineness of the charitable activities cannot be held to be established. At the same time, we observe that as per rati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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