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TMI Blog2016 (5) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Commissioner of Income Tax-II, Chandigarh on 19.8.2014. The Commissioner of Income Tax rejected the application of the assessee for registration under section 12AA vide his order dated 27.2.2015, stating that he was of the view that the trust is not engaged in any form of charitable activities as is envisaged in section 2(15) of the Act and this view was formed considering the specific religious purposes of the objects mentioned in the trust deed of the assessee. 3. Aggrieved by this, the assessee has come up in appeal before us. The learned counsel for the assessee stated before us that Sri Guru Har Rai Ji is a religious and charitable trust, which was founded on 5.9.2011 and was registered with the Sub Registrar. The trustees o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT Vs. B.K.K.Memorial Trust (2013) 29 Taxmann.com 286 (P&H) for the proposition that at the stage of granting registration, objects of the trust only had to be considered by the Commissioner. 4. The learned D.R. relied on the order of the Commissioner of Income Tax and stated that from the perusal of the objects of the trust, it is seen that the objects are only for the furtherance of a particular religious community, therefore, registration under section 12AA of the Act has rightly been denied by he Commissioner of Income Tax. 5. We have heard the learned representatives of both the parties, perused the findings of the authorities below and considered the material available on record. On perusal of the order of the Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs of the Guru Granth Sahib are meant for each and every community and cannot be said to be for the propagation of a particular religious tenet. After observing such, we also emphasize that for granting registration under section 12AA of the Act, there is no bar on any trust which as per the Commissioner of Income Tax (Exemptions) cannot be given registration because of its being religious in nature. The only condition at the time of granting registration by the Commissioner of Income Tax (Exemptions) is to see whether the objects are of charitable in nature and the activities are genuine in nature. By holding that some of the objects of the trust are religious in nature, it cannot be inferred that these are not charitable in nature. 7. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tees. We see that as per this clause even at the time of dissolution, no benefit to a particular person will be given and the assets will be given to a similar trust only. Therefore, this clause does not hamper in any way the objects of the trust being charitable in nature. 9. Another objection raised by the Commissioner of Income Tax (Exemptions) while denying registration under section 12AA of the Act is that the assessee had not received any donation for corpus funds and whatever donations have been received by it, were used for purchase of assets. We do not understand by stating this what the Commissioner of Income Tax (Exemptions) wants to convey. Even if the assessee has not received any corpus funds, we see that it is receiving vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee, it appears that it aims to provide any benefit to a specific person or persons. 11. Further, we are also in agreement with the submissions made by the learned counsel for the assessee that at the time of granting of registration, the only two factors, which are to be taken into consideration by the Commissioner of Income Tax (Exemptions) are charitable character of the objects of the trust and genuineness of the activities. Nowhere in his whole order, the Commissioner of Income Tax (Exemptions) has brought on record any evidence or material to show that the objects of the assessee trust are not charitable or the activities of the assessee trust are not genuine. In view of this, we direct the Commissioner of Income Tax (Exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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