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TMI Blog2019 (5) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... was not paid as they were rendering the services without any salary as depicted in the details of salary paid. The plea of the revenue that kitchen expenses were incurred for Bhandara for public would show that the activities of the trust were not genuine. In this regard, it is recorded that the said expenses were incurred for all students or teachers of the Society and sometimes for public which was a plausible explanation and it cannot be brushed aside to hold that the activities of the assessee were not genuine. The holding of Bhandara cannot be a ground to reject the registration unless it was proved that it was for any non-charitable activity or was exorbitant. So far as non-filing of return for the assessment year 2013-14 was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (in short the Act ) against the order dated 13.12.2017 (Annexure A-2) passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as the Tribunal ) in ITA No. 428/(Asr)/2016, claiming the following substantial questions of law:- ( i) Whether on the facts and circumstances of the case, the Hon'ble ITAT has erred in directing the registration to be accorded instead of reverting it back for re-examination in the light of judgment of The Hon'ble Allahabad High Court in appeal No. 112 of 2013 in the case of CIT, Meerut Vs. M/s A.R. Trust, Meerut, wherein it was h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n holding that no charitable activity is not a valid ground to deny registration u/s 12AA of the I.T.Act, 1961 when the CIT(E) is fully empowered to satisfy himself about the genuineness of the activities of the applicant which was formed in 1997? ( vi) Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT is right in ignoring the facts that the non-disclosure of land in the balance sheet has a bearing on 'income from property' that is sought to be exempt not getting clarified by the applicant and to that extent getting precluded from distribution to other societies/trusts in the event of dissolution? ( vii) Whether on the facts and circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act to the assessee. Hence, the present appeal. 3. After hearing learned counsel for the appellant, we do not find any merit in the appeal. 4. Admittedly, the assessee is registered under the Societies Act and the aims and objections are charitable in nature. Finance Act, 2015 (in short the 2015 Act ) with effect from 01.04.2016 had amended Section 2 (15) of the Act and Yoga has been included in the definition of charitable purposes. The CIT(E) on receipt of an application for registration of trust or institution under Section 12AA of the Act is required to call for such documents or information as he thinks necessary in order to satisfy himself about the genuineness of the activities of the trust o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a loss of ₹ 5 lakhs and if the assessee had not filed the return for the said assessment year being loss, it could not be inferred that the activities of the assessee were not genuine. Further, the issue relating to the details of ownership of land, the assessee had filed a copy of judgment in which High Court of Jammu and Kashmir had held that the assessee was the owner of the land and was imparting education in yoga and spiritualism which was a public purpose. Even the CIT(E) had held that the assessee was owner of the land measuring 51 kanals and the rest of the land was in the name of other persons. The said land was sufficient for imparting Yoga training. The Tribunal had held that while considering registration under Section 12A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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