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TMI Blog2014 (8) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... the authority to cancel the registration of the trust or the institution - There was no reason as to why the Commissioner had rejected the registration of the Trust when there is ample power under law to rectify any error to cancel the registration of the trust or institution if there is breach of the objects of the trust in the discharge of its charitable objects as propounded in the trust deed – Decided against Revenue. - T. C. A. No. 975 of 2013 - - - Dated:- 5-8-2014 - R. Sudhakar And G. M. Akbar Ali,JJ. For the Appellant : Mr. T. R. Senthilkumar JUDGMENT (Delivered By G. M. Akbar Ali, J.) This tax appeal is preferred against the order of the Income Tax Appellate Tribunal, Madras 'C' Bench, dated 11.7.13 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents placed in the typed set of documents and also the judgment relied on by the Tribunal. 5. Learned standing counsel for the appellant points out that the Trust has not done any charitable activities and, therefore, the Commissioner, has rightly rejected the registration as no independent activities of charitable nature were shown. The learned counsel submitted that the Trust was relying only upon the charitable activities carried on by one Late R.K.Deivandra Nadar, in whose name the Trust was started and, therefore, there is nothing on record to show that the objects of the Trust are for charitable purpose. 6. A perusal of the order would show that the object of the Trust, as extracted by the Appellate Tribunal, is to promote ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rust or an institution has been granted registration under clause (b) of sub-section (1) and subsequently the Commissioner is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing cancelling the registration of such trust or institution: Provided that no order under this sub-section shall be passed unless such trust or institution has been given a reasonable opportunity of being heard.] 9. 'Charitable purpose' is defined under Section 2 (15) of the Act and the same is extracted hereinbelow for easy reference :- 2. ........ (15) charitable purpose includes reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion if there is breach of the objects of the trust in the discharge of its charitable objects as propounded in the trust deed. The reasons given by the original authority, we find, to reject the registration, cannot be held against the respondent at this stage and the Tribunal has rightly exercised its discretion in setting aside the said order. 12. It is also brought to the notice of this Court that in T.C. (A) Nos.975 and /14 and 729/13, similar view has been taken by this Court. 13. Accordingly, there is no question of law, much less substantial question of law arising for considering in this appeal and there being no merits, this appeal is dismissed. 14. However, before parting with the case, we hope that the Director of Exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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