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TMI Blog2015 (9) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... the IT Act. ii) The Director of Income Tax (Exemption) Delhi has erred in law and on facts of the case by rejecting application in form No. 10G seeking exemption u/s 80G. 3. In ITA No. 2223/13, the solitary effective grounds raised is identical to the ground No. (ii) in ITA No. 5307/12 (supra). 4. There is a delay in filing ITA No. 2223/13 by 106 days. The assessee society has filed a letter stating the reasons for the delay in filing the appeal. It was submitted that for registration u/s 12A and exemption u/s 80G, a consolidated appeal (ITA No. 5307/12) was filed within the time limit prescribed. Later the assessee was advised to file separate appeals for rejection of registration u/s 12A and exemption u/s 80G and acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sponsors of the seminar/summit. This is not a charitable activity in any manner. In view of above facts, it is held that the society does not fulfil the conditions laid down for grant of registration u/s 12A of the Income Tax Act. Accordingly, the application filed by the applicant for grant of registration u/s 12A is hereby rejected. 4. Since the applicant is not registered u/s 12A of the Act, therefore, application in form No. 10G seeking exemptions u/s 80G of the Act is also hereby rejected." 6. The assessee society being aggrieved is in appeal before us. The assessee has filed two paper books one enclosing the certificate of registration and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dates the DIT (exemption) for calling for such document/information from the applicant society as he thinks necessary and also make such inquiry as he may deem fit. On being satisfied about the object of the trust or institution and the genuineness of the activities of the assessee trust or institution he shall grant the registration. In case he is not satisfied, he may refuse to grant registration after giving reasonable opportunity of being heard to the assessee society. However order granting or refusing registration shall be passed within six months from the end of the month in which the application is made u/s 12A of the Act. The Hon'ble Allahabad High Court in the case of Fifth Generation Education Society vs. CIT (supra) has held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication under section 12AA (1)(b) read with Section 12A of the Income Tax Act, 1961, the concerned Commissioner / Director is not required to examine the question whether the Trust has actually commenced and has, in fact, carried on charitable activities? 11. In deciding the above question of law the Hon'ble High Court held as follows :- "10. Facially, the above provision would suggest that there no restrictions of the kind which the Revenue is reading into in this case. In other words, the statute does not prohibit or enjoin the Commissioner from registering Trust solely based on it objects, without any activity, in the case of a newly registered Trust. The statute does not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trative expenses. The assessee society had received Rs. 30 lacs from India Medtronic Pvt. Ltd. and Boston Scientific India Pvt. Ltd. for medical education programme. It also received Rs. 3,75,000/- from Boston Scientific India Pvt. Ltd. as donation towards Newer Advance Intervention cardiology. DIT(E) has wrongly mentioned that it is professional receipt. The assessee society has conducted the following activities /workshop/seminars a) On the 24th and on 25th of June 2011 a symposium was organized in Massouri which was attended by 82 Doctors from Uttra Khand, U.P., Rajasthan, and Haryana & Delhi. The speaker spokes on all aspects of preventive an advance cardiology. The Doctors also examined the heart of different people ..... X X X X Extracts X X X X X X X X Extracts X X X X
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