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TMI Blog2015 (9) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income-tax Appellate Tribunal ("the Tribunal" for short), dated 8-7-2011. Following question has been framed for our consideration: "Whether in the facts and circumstances of the case, the learned ITAT has erred in law in directing the Commissioner of Income-tax to grant the assessee registration under section 12AA of the Income-tax Act 1961?" 2. The question arises in following factual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. The Tribunal referred to several decisions including the decision of the Supreme Court in the case of Ahmedabad Rana Caste Association v. CIT [1971] 82 ITR 704. The Tribunal also examined the objects of the trust and observed as under: "7. From the above clauses of the Trust Deed, any adult person after paying prescribed fees can become a member of the said trust. This trust will perform wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not be distributed for personal benefit but it will be handing over to the other institution having similar object. In the light of the above discussion, I find that the facts of the case are identical to the facts in the case of Leuva Patel Nutan Kelwani Mandal v. ITO, 12 ITD 276 (Ahd.). I follow the same and in the light of that, the CIT is directed to allow the registration u/s. 12AA of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Commissioner must also make a clear distinction between the requirement of registration and the requirement for claiming tax benefit. The latter question falls squarely to be considered by the Assessing Officer. Section 12A neither makes registration of trust as condition precedent for claiming benefit under sections 11 and 12 read with section 13, nor registration obviates enquiry into the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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