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TMI Blog2016 (11) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of institution is not relevant to decide that whether such trust/ institution is entitled for registration. So long the objects of the trust are charitable in nature, registration cannot be refused, if the trust is genuine. Therefore, we find no material on record to justify the action of the CIT vide which the assessee trust has been refused for grant of registration. - See Dharma Sansthapak Sangh (Niyas). Versus Commissioner Of Income-Tax.[2008 (8) TMI 393 - ITAT DELHI-A ] - Decided in favour of assessee - I.T.A. Nos. 02 & 03 /KOL/ 2016 - - - Dated:- 23-9-2016 - Shri Waseem Ahmed, Accountant Member And Shri K. Narasimha Chary, Judicial Member Shri Subash Agarwal, Advocate, for the assessee Shri Niraj Kumar, CIT, D.R., for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s:- (1) That on the facts and circumstances of the case, the ld. CIT(Exemptions) ought to have granted the approval u/s 80G of the Income Tax Act, 1961 to the assessee-Trust. (2) That on the facts and circumstances of the case, the ld. CIT (Exemption) ought to have considered the fact the assessee Trust is in its ignition period and had started its activities, which warranted approval u/s 80G. The registration under section 80G(5)(vi) was also denied on the same day as a consequence of rejection of the application in Form No. 10A. 3. Aggrieved by the rejection of the registration under section 80G, the assessee carried the matter in appeal before the Tribunal in ITA No. 3/KOL/2016 on the following grounds:- (1) That on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature and this well established law is supported by the decisions relied upon the learned Authorised Representative and referred to in the earlier part of the order. It has already been observed that objects of trust, which are religious, are charitable in nature. Thus, assessee also fulfils such condition. The carrying of charitable activity at the stage of commencement of institution is not relevant to decide that whether such trust/ institution is entitled for registration. So long the objects of the trust are charitable in nature, registration cannot be refused, if the trust is genuine. Therefore, we find no material on record to justify the action of the CIT vide which the assessee trust has been refused for grant of registration. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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