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TMI Blog2019 (4) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... sue as to whether while considering an application for grant of registration under Section 12AA of the Income Tax Act, 1961 the CIT (E) has to consider the objects of the applicant/trust and the genuineness of its activities and not the application of income of the applicant/trust, is no more res integra in view of the decision by co-ordinate Bench of this Court in CIT Vs. M/s DPR Charitable Tru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71/2018 - - - Dated:- 8-4-2019 - Sanjay Yadav And Vivek Agarwal JJ. For the Appellant : Shri DPS Bhadoriya, learned counsel For the Respondent : Shri K.N. Gupta, learned Senior Counsel with Shri Pavan Dwivedi, learned counsel ORDER This appeal, under Section 260A of the Income Tax Act, 1961 (for brevity 1961 Act ), is directed against the impugned order dated 30.07.2018 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on by co-ordinate Bench of this Court in CIT Vs. M/s DPR Charitable Trust, Satna [ILR 2012 MP 296]; The CIT, Bhopal Vs. Maa Vaishnav Education Society [ITA.169/2012] and The CIT, Bhopal Vs. Ayushmati Education and Social Society [ITA.171/2012] decided on 19.06.2013; CIT (E) Bhopal Vs. Sewa Drishti Samiti [ITA.65/2015] decided on 21.09.2015. In M/s DPR Charitable Trust, Satna (supra), it is held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the trust are charitable or not. Section 12AA nowhere provides that Commissioner of Income Tax while considering the application for registration is also required to examine whether the income derived by the trust is being spent for charitable purposes or the trust is earning profit. The language employed by the Legislature in Section 12AA only requires that activities of the trust or inst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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