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TMI Blog2014 (12) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... san (Judicial Member).- This appeal of the assessee is directed against the order of the Administrative Commissioner dated April 30, 2014 rejecting the application of the assessee for registration under section 12AA of the Act. 2. Shri M. V. Venugopal, the learned representative for the assessee submitted that the assessee-trust was formed by means of a registered deed executed on April 24, 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vity was carried on. 3. On the contrary, Shri M. Anil Kumar, the learned Departmental representative submitted that since the assessee has not commenced any of the charitable activities as enumerated in the trust deed, according to the learned Departmental representative, the assessee is not entitled for registration as of now. 4. We have considered the rival submissions and also perused the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the relevant period. Therefore, it does not entitle for registration under section 12AA of the Act. The Division Bench of the Kerala High Court confirmed the liberty given by the learned single judge for filing a fresh application immediately after starting the charitable work. In fact, the Kerala High Court observed as follows at page 21 of the ITR : &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the society has not done any charitable work during the relevant period, on the other hand, the activities which they have carried on during the period were only for the purpose of generating income for its members. There were no materials before the Commissioner to be satisfied of the genuineness of the activities of the trust or institution. Under these circumstances, rejection of the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on as the charitable activity, viz., the educational institution starts functioning. If such an application is filed, as observed by the Kerala High Court in the case of Self Employers Service Society, the Commissioner shall consider the same on merit. 6. With the above observations, the appeal of the assessee stands dismissed. The order pronounced in the open court on this 12th December, 2014.< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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