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TMI Blog2018 (2) TMI 1770X X X X Extracts X X X X X X X X Extracts X X X X ..... clothes to them. It also recorded that the trust had been registered under Section 12A and the registration has not been withdrawn till date. Assessee had necessarily satisfied the condition for the grant of a certificate under Section 12A of the Act which require that the objects of the society which seeks to be declared as a charitable had to satisfy that the aim and objects are charitable in nature and secondly that the activities are genuine. The Tribunal, therefore, taking into account that for at least three years details have been provided to show that the charitable activities were being carried on and also in view of the fact that the registration under Section 12-A of the Act continued in favour of the assessee, the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 12-A of the Act on 05.03.1992 and since then its registration has never been cancelled. However, the CIT rejected the application of the assessee for approval under Section 80G of the Act by recording observations that there was no proof of the activities being carried on by the assessee and even though an opportunity was given by the CIT to the assessee to substantiate it, they did not come forward to show as to how its activities are genuine. Learned counsel for the department has sought to argue that Rules 11-AA provides as hereunder: 11AA . (1) The application for approval of any institution or fund under clause (vi) of sub-section (5) of section 80G shall be in Form No. 10G and shall be made in triplicate. (2) The appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner shall pass an order either granting the approval or rejecting the application shall not exceed six months from the [end of the month in] which such application was made : Provided that in computing the period of six months, any time taken by the applicant in not complying with the directions of the Commissioner under sub-rule (3) shall be excluded.] Therefore, while examining the application under Section 80G(5) of the Act it was open to the CIT to go into the genuineness of the activities being carried on by the assessee. Against the order passed by the CIT the assessee went in appeal before the Tribunal and the Tribunal while examining the matter has recorded findings to the contrary that approval under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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