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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 ..... y charitable work during 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. - assessee is not entitled for registration since no charitable activity was carried out. However, it is made clear that the assessee will be at liberty to file fresh application before the Commissioner as soon 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 [2000 (9) TMI 47 - KERALA High Court] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on today no activity 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 material available on record. The assessee is at the preliminary stage for carrying out the charitable object. The assessee claims that buildings were under construction for starting the educational institution. However, no material is available on record to show that the assessee has started the construction of the building. The f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the objects and genuineness of the activities of the trust or institution. In the present case, admittedly, 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 application under exhibit P5 cannot be termed as illegal or arbitrary. But the learned single judge has given an opportunity to the society to file a fresh application when they actually start doing charitable work and the Commissioner has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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