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TMI Blog2014 (8) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... genuineness - Tribunal has set aside the decision of the Commissioner denying the registration and directed the Commissioner to grant registration to the assessee trust u/s 12A of the Act - There was no error has been committed by the Tribunal in directing the Commissioner to grant registration to the assessee-trust u/s 12A of the Act – Decided against Revenue. - Tax Appeal No.566 of 2014 - - - Dated:- 30-6-2014 - M. R. Shah And K. J. Thaker,JJ. For the Petitioner : Mr. Pranav G. Desai For the Respondent : None ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. Feeling aggrieved by and dissatisfied with the impugned judgment and order dated 31.1.2014 passed by the learned Income-tax Appellate Tribunal, Rajkot (her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner denied the registration was that the assessee trust made donation to another trust to the tune of ₹ 50,000/-. Relying upon the decision of this Court in the case of Kutchi Dasa Oswal Moto Pariwar Ambama Trust, reported in [2013] 29 taxmann.com 228, which took the view that absence of any activity of a trust at the time of registration is not a ground to question genuineness of objectives and activities; registration for trust cannot be denied on the sole ground of non-commencement of activity and such absence of activity does not empower Commissioner to infer absence of genuineness , the learned Tribunal has quashed and set aside the decision of the Commissioner denying the registration and directed the Commissioner to grant re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee-trust for registration u/s 12A is that the assessee-trust has only made donations to some other trust namely Laxman Ray Kelvani Fund, Mandvi to the tune of ₹ 50,000/-. The decision of Karnataka High Court in the case Karunya Rural Healthcare Society v. Director of Income-tax (Exemptions), [2012] 24 taxmann.com 344, as relied upon by the assessee-trust, is very much relevant in this behalf; wherein, it has been held by the Hon ble High Court that once evidence produced disclosed that funds of trust are applied for carrying on charitable activities, purpose of establishing trust is fully satisfied and it does not matter that assessee is carrying on charitable activity through another trust. Therefore, in view of the foregoing, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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