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TMI Blog2016 (2) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... trust are charitable in nature. With this direction, we restore the matter to the file of the ld.CIT(Exeptn.). - Decided partly in favour of assessee for statistical purpose. X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 80G of the IT Act, 1961 in form no.10G vide application dated 23-01-2015 for grant of approval u/s 80G of the IT Act, 1961. The ld. CIT(Exptn.) vide his letter dated 06-043-2015 sought certain information which has been duly complied by the assesseesociety vide letter dated 19-06-2015. After perusing the information filed by the assesee-society the CIT vide his impugned order dated 31- 07-2015 had denied the registration u/s 12A and approval u/s 80G of the Act, vide impugned order dated 31-07-2015 by holding that the assessee society had not carried out any activities of the objects enumerated in the trust deed and therefore, inferred that the asseseesociety had not furnished any documentary evidence to show the genuineness of the trust. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court after referring to the its earlier decision in the case of Sanjeevamma Hanumanthe Gowda Charitable Trust Vs DIT(Exeptn.) held as follows; "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 trust can be considered only after it is registered and carries on the activities. It is settled law that in the first year when the trust is sought to be registered, it could not have carried out 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(Exptn. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Society Vs CIT 185 ITR 634 (All.HC) held as follows vide para-7 of the judgment..……. "7. The ratio that can be culled out from the above decisions is that the Commissioner is only entitled to examine whether the objects of the institutions are charitable or not. Once the objects of the institutions are found to be charitable, the Commissioner has no option, but to grant registration. In the present case the Commissioner has not found that any objects of the trust are not charitable in nature. The objections raised by the CIT that the appellant had failed to comply with the direction of the Commissioner of Income, Rohtak to file the details of donors of corpus funds and the institution was collecting the fees from the student ..... X X X X Extracts X X X X X X X X Extracts X X X X
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