9911796707
TMI Blog2016 (2) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... it was duly registered with the Subregistrar, Jayanagar, Bangalore. The assessee society was formed with the following objects. i) To provide sustainable services in all areas affecting the total quality of environment, ground, water and air. ii) To provide sustainable alternatives to dumping solid waste across India; iii) To reduce waste dumped into landfills; iv) To identify and promote best practices in the Waste Management sector; v) To do research and feasibility studies to explore new methods of managing waste; vi)To work towards improving waste picker livelihoods and working conditions; vii) To increase transparency in the waste management sector; viii) To co-operate and work in partnership with other organiza ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed any documentary evidence to show the genuineness of the trust. 4. Being aggrieved the assessee-society is before with the present appeals. 5. The ld.AR contended that the registration cannot be denied on the ground that no activities have been carried out. In this connection, he relied on the decision of the jurisdictional High Court in the case of CIT Vs Sri Gururaja Seva Samithi in ITA No.411/2009 and also in the case of Sanjeevamma Hanumanthe Gowda Charitable Trust Vs DIT(Exemptions) 285 ITR 327. 6. On the other hand, learned CIT, DR relied on the orders of the CIT(Exeptn.) . 7. We have heard the rival submissions and perused the material on record. 8. In the present appeal, the only issue to be adjudicated is whether the CIT(Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The refusal to register the trust on such ground by the DIT(Exptn.) could not be justified. The Tribunal has relied on the Division Bench judgment of this court in the case of Sanjeevamma Hanumanthe Gowda Charitable Trust Vs DIT(Exptn.) 285 ITR 327, wherein it has been held that for arriving at the satisfaction for genuineness of the society or trust, the CIT has to look at the objects of the trust and it is not authorized to go into the nature of the 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the institution was collecting the fees from the students are not relevant considerations at the time of grant of registration under Section 12AA of the Act. These are the issues to be examined during the assessment proceedings after grant of the registration under section 12AA of the Act. Therefore, we direct the Commissioner of Income Tax, Rohtak, to grant registration to the appellant society within a period of 30 days from the date of receipt of this order. Accordingly, the grounds of appeal filed by the appellant society are allowed in full. 9. Therefore, the proposition laid down in the aforesaid cases are that genuineness of the activities of the trust cannot be gone into at the time of registration of the trust. It is only after t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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