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TMI Blog2017 (4) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... been placed on record. The assessee is yet to receive a registration certificate from the Charity Commissioner. In this background, we deem it appropriate to dismiss this application at this stage being premature with a liberty to the assessee to file fresh application before the ld.Commissioner for grant of registration as and when it fulfills necessary requirements. In case the assessee has applied afresh for grant of registration, that application will be decided on merit in accordance with law without getting influenced with dismissal of the present appeal. - ITA.No.2684/Ahd/2013 - - - Dated:- 10-4-2017 - SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER For The Assessee : Shri Anil R. Shah AR For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the IT.Act. (ix) Please submit documentary evidences of actual charitable activities carried out by the Trust from the date of inception of Trust till date. (x) Please specify the clause in Trust deed regarding revocability or irrevocability, (xi) Copy of Certificate of Undertaking (xii) Copy of Certificate u/s. 1.3(1) (c) of the I.T.Act (xiii) Declaration u/s. 11(5) of the I.T.Act (xiv) Please specify the clause in the Trust deed which says that beneficiaries would be without discrimination on the basis of caste, creed, religion or sex. 4. It appears that the assessee-trust was not having a trust deed. It was pointed out to the ld.DIT(Exemption) that trust came into existence on 29.5.1952 and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en and women as stated above. In view of these facts the application filed inform No. 10A for registration u/s. 12AA is rejected. 5. The ld.counsel for the assessee at the very outset submitted that the assessee has formulated a trust-deed. It has applied for registration with Charity Commissioner. Copy of such application has been placed on page no.63 of the paper book. The application for registration with Charity Commissioner is stated to be still pending. The ld.counsel for the assessee prayed for some more time for filing registered copy of the trust-deed in order to demonstrate genuineness of the trust. 6. With the assistance of the ld.representatives, we have gone through the record carefully. Section 12AA provides for mecha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 trust or institution are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) or clause (aa) of the sub-section 1 of section 12A shall call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of the activity of the trust. In other words, the ld.Commissioner is required to conduct an inquiry for satisfying himself about the genuineness of the trust. In the present case, the assessee was not having any trust deed. So it is quite difficult for the ld.Commissioner to arrive at a firm conclusion about the objects of the trust. In case the trust deed is being written after application for grant of registration, then that deed can never be seen through by the ld.Commissioner for satisfying himself. In any case, we have to set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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