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TMI Blog2017 (5) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... examine the application of income or carrying on any activity by the assessee trust or institution. In view of foregoing, we hold that the rejection of registration application of the assessee society u/s.12A by the CIT is not justified and hence, we set aside his order and direct him to grant registration u/s.12A of the Act - Decided in favour of assessee. - ITA No. 88/Rpr/2014 - - - Dated:- 4-5-2017 - Shri N.S Saini, Accountant Member And George George K, Judicial Member Assessee by : Shri R.B.Doshi, AR Revenue by : Shri P.K.Mishra, CIT DR ORDER Per N.S.Saini, AM This is an appeal filed by the assessee against the order of CIT, Raipur, dated 29.4.2014. 2. The sole ground taken by the assessee society is that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 till 31.3.2013, the only charitable activity claimed to have been undertaken by the society is holding of a free heath check-up camp during financial year 2012-13 on which expenses of ₹ 35,250/- was incurred as per the accounts submitted by the assessee, which was shown as financed by donation of ₹ 44,000/-. Therefore, he rejected the application for registration u/s.12A of the Act to the assessee society. 4. Ld Authorised Representative of the assessee referred to the object clause of the assessee trust, the English translation is as under: 1. To offer monetary assistance/ grant for its utilization for the welfare of general public like providing education to the poor and deserving people, spreading awareness among pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o grant scholarships, stipends, prizes, rewards, allowances or other financial support to talented or poor students. 14. To provide donation to temples and other religious institutions, which are working with the same object as of this trust but trust will not organize any function of religious nature. He observed that the CIT has, in his order, not found any of the objects as non-charitable in nature. He argued that u/s.12AA, the scope of enquiry by the CIT is to satisfy himself about the genuineness of the trust with respect to the objects of the trust and that the objects of the trust are charitable. He argued and submitted that it is for the Assessing Officer during the course of regular assessment to satisfy himself that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the assessee society filed an application for grant of registration u/s.12A of the Act on 29.10.2013, which was rejected by the CIT on the ground that the requires details were not furnished by the assessee society. Ld A.R. of the assessee submitted that at pages 17-32 of the paper book, are copies of details which were required by the CIT and the assessee had filed the same. So the observations of the CIT that the required details were not filed by the assessee are not correct. He further submitted that after filing all the details by the assessee on 2.4.2014, the CIT(A) has not after examining the same found the above details and submission of the assessee as not correct and that the assessee was not a charitable society. The conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjects being charitable or religious, and genuineness of activities of trust or institution and if these are faulty, registration cannot be granted to the assessee. 8. He relied on the decision of Jaipur Bench of the Tribunal in the case of Jaipur Rural Health Development vs CIT, (2016) 47 CCH 0762 (Jaipur Trib), wherein, it was held that the assessee submitted that the objects of the assessee of clause (a) and (d) are for establishment of hospitals and colleges. As per clause 16 of the Trust Deed, no income or part of income or assets of the Trust Fund can be applied or transferred for any purposes other than charitable purposes. Keeping this clause in view, the order of the CIT is set aside and direct him to consider the application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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