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TMI Blog2015 (7) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... by constructing and letting out community hall? - Held that:- It is settled law that in the first year when the trust is sought to be registered, it could not have carried on any activity, thus the question of verifying the genuineness of such activities cannot be considered. The refusal to register the Trust on such ground by the DIT (Exemptions) could not thus be justified. The Tribunal has rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly allowed the appeal and directed the DIT (Exemptions) to register the Society as a religious Trust under Section 12A of the Act. - Decided in favour of the assessee - ITA No. 411/2009 - - - Dated:- 3-7-2015 - Vineet Saran And Aravind Kumar, JJ. For the Appellant : Sri K V Aravind, Adv. For the Respondent : Sri Balram R Rao, Adv. JUDGMENT The respondent Sri Gururaja Seva Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be termed as wide and vague. Accordingly, the DIT (Exemptions) was directed to allow the registration of the Society. Challenging the said order, this appeal has been filed by the revenue which was ADMITTED on 30.03.2010 on the following question of law: Whether the Tribunal was correct in holding that the assessee would be entitled to claim registration under Section 12A of the Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll. Hence, he prays for answering the question of law in favour of Revenue Per contra, Sri Balram Rao, appearing for asessee would support the order of the Tribunal. 4. It is an undisputed fact that at the time of application for registration the respondent Society had not commenced its activities and had not received the income. The question of verifying the genuineness of the activities of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity by which the income is derived by the Trust. 5. In the present case, the question is with regard to the registration of the Trust in question wherein the objects have been clearly specified. The question of assessing the activities of the Trust would arise only after the Trust is registered and carries on the activities. At the time of initial registration, the same cannot be a questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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