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TMI Blog2017 (9) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid satisfaction has not to be recorded by any other authority. In the present case, the registration was refused simply for the reason that the objects and activities of the Trust were not charitable in nature. The said order having been set aside by the tribunal leaves no material which could reflect that any satisfaction as required exists. Thus, in the absence of any satisfaction of the Registering Authority, the direction to register the Trust is without jurisdiction. The Tribunal could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for registration straight away inasmuch as there has to be satisfaction recorded by the Registering Authority which was lacking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 16.01.2013 has allowed the appeal of the respondent and has directed for registration of the Trust under Section 12 AA of the Act. In Sanjeevamma Hanumanthe Gowda Charitable Trust Vs. Director of Income Tax (Exemptions) (2006) 285 ITR 327 (Karnataka) held that for the registration of a Trust under Section 12 AA of the Act, the authorities have to satisfy about genuineness of the activities of the trust and the manner in which its income is applied in charitable or religious purpose. It observed as under :- "Therefore, for the purpose of registration under section 12 AA of the Act, what the authorities have to satisfy is the genuineness of the activities of the trust or institution and how the income derived from the trust prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax (Exemption) Vs. Yamuna Expressway Industrial Development Authority and others, (2017) 395 ITR 18 (Alld) also accepted that the Commissioner of Income Tax (Exemptions) at the stage of registration is not supposed to inquire into the conduct of charitable or other activities performed by a Trust applying for registration as these are matters of investigation at the time of assessment and held that the authorities could only examine the genuineness of the Trust and its activities. Another Division Bench of this Court in Commissioner of Income Tax-II Vs. R.S. Bajaj Society (2014) 222 Taxmann.com 111 (Alld) has held that the genuineness of the objects and activities of the Trust has to be tested at the time of registration and not the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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