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TMI Blog2015 (1) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... ze the donation for its own purposes, it would be a proper application of the income for charitable and religious purposes. In favour of assessee. Whether ITAT is justified in law and on facts in giving registration u/s.12(A) of the Act to the assessee trust? - Held that:- As decided in KUTCHI DASA OSWAL MOTO PARIWAR AMBAMA TRUST case [2012 (12) TMI 876 - GUJARAT HIGH COURT] if the activities of the trust have not commenced, the Commissioner has no authority to reject its application for registration on the ground that the Trust failed to convince him about the genuineness of the activities. In favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ity as defined u/s.2(15) of the Act? (2) Whether on the facts and in the circumstances of the case, ITAT is justified in law and on facts in giving registration u/s.12(A) of the Act to the assessee trust? 5. We have heard learned counsel for both the sides and have perused the record of the case. The questions of law raised in this appeal is already concluded by the decision of Apex Court in the case of Commissioner of Incometax v. Sarladevi Sarabhai Trust No.2, [1988] 172 ITR 698 and more particularly, on the observations made in Para9 of the said decision, which reads as under; ""9. Mr. Patel for the assessee further submitted that even apart from the aforesaid legal position, this question is also fully covered by the instruction is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat donor trust had made payment of the sum of money covered by donation to another charitable trust, viz., doneetrust and also it was for utilization by the doneetrust for its charitable purposes. Utilization does not mean that the entire amount has to be spent forthwith and that it cannot be kept as corpus and its recurring" income utilized for charitable purposes. In any case, so far as donortrust is concerned, once it makes payment of the donated amount to the doneetrust which is a religious and charitable trust which has to utilize the donation for its own purposes, it would be a proper application of the income for charitable and religious purposes."" 6. Insofar as question no.2 is concerned, the same is already concluded by a decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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