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TMI Blog2017 (3) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... ration to the assessee would indicate that no such procedure has been followed. It is highly deprecating that the competent authority has not passed any order and only an information is being sent to the assessee by an ITO. It is pertinent to observe that order for grant of registration or refusal is to be passed under the signature of ld.Commissioner or Pr.Commissioner. This procedure cannot be left to be conducted at the end of an ITO. He can only work for communication of the order or the notice. We have been informed that no other order has been passed. We assume that contents of this letter is an order passed by the competent authority, then also it is not discernible which objects of the trust deed has been analysed by the competen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under section 12A of the Income Tax Act. On receipt of this application, ITO (Tech)-II wrote a letter dated 30.1.2014 to the applicant directing to submit details of work carried out by it and evidence in support of its activities. Copy of the letter written by the ITO reads as under: Office of the Commissioner of Income Tax-II, Room No.227, 2nd Floor, Ayakar Bhavan, Majura Gate, Surat No.SRT/CIT-II/TECH/Trust/12A/13-14 Date: 30.01.204 To, Pranav Samaj Kalyan Trust C/o.Vallabhaashra, At Post: Anaval, Tal: Mahuva, Dist. Surat. Sir, sub .-Registration of Institution u/s 12A(a) of the IT. Act 1961- reg. Kindly refer to the above. Kindly refer to this office letter of even no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing details for 12A registration of our trust. As per the letter we are submitting the following details. 1. Details of Activity : Our trust is created on 17/08/2013 and the main object of the trust is education. Trustees are planning to start one school at village Anaval, Tal. Mahuva, Dist. Surat for the tribal students of this area. After getting 12A registration trust will start to collect donation, so we can start school from June 2014 academic year. Till date trust has collected donation of ₹ 1,50,000/- but, not incurred any expenditure. 2. Till date trust has not start its activities, so no major expenses are incurred by the trust. Please accept our above submission and oblige us. If your good self needs some m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has not carried out any activities and not incurred any expenses towards object of the trust. In view of the above facts, the trust does not satisfy the conditions laid down u/s 12AA of the Income Tax Act, hence your application for recognition cannot be approved. The application for approval for registration of trust u/s.12A(a) is thus rejected. Yours faithfully, Sd/- (P.N. Bokade) ITO (TECH)-II For Commissioner of Income-tax II, Surat 6. With the assistance of the ld.representatives, we have gone through the record carefully. Before embarking upon an inquiry on the facts of the present case and the manner in which the application for grant registration has been processed by the Revenue authorities, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner may proceed with such applications under that subsection from the stage at which they were on that day.] (2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) 4[or clause (aa) of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner or] Commissioner is satisfied that the activities of such trus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (aa) of sub-section (1) of section 12A by the Pr.Commissioner or Commissioner, I would call for such documents or information from the trust or institution, as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution. In other words, the learned competent authority i.e. Principal Commissioner or Commissioner would call for the documents or information from the trust or institution in order to satisfy himself about the genuineness of activities of trust or institution. If he is satisfied about objects of trust or institution and genuineness of its activities, then he will pass an order in writing granting registration to such trust. A perusal of the letter dated 24.3.2014 vide which th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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