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TMI Blog2018 (4) TMI 1712X X X X Extracts X X X X X X X X Extracts X X X X ..... octors for giving free consultations/treatments, which even otherwise not refuted by the Revenue Department and aforesaid facts favours the pursuing of objects . Considering the applicant trust has been formed only first day of April, 2015 which certainly at the nascent stage and application for registration u/s 12AA was filed on 26.09.2016 and the assessee trust do not have much fund at the initial stage to pursue its objections, however, from the records available in file, we do not have any hesitation to say that the some of the stated object vis-a-vis treatment for poor and weaker sections of the society, irrespective of their caste or creed and religion, have already been persuaded by the applicant trust, therefore, the main reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated objects seems to have been pursued by the applicant trust . Learned CIT (Exemptions) states in Para 6 of the order that income and expenditure account for the F.Y. 2015-2016 reveals that approximately 86% of the total receipts has been spent under the head To Uiiaqar Singh Aulakh Hospital apart from other heads of expenditure of general nature . Observation in Para 2 of the order is against facts and law. 3. That learned CIT (Exemptions) has failed to appreciate factual written submissions and documentary evidence in support of charitable activities produced during registration proceedings. 4. That learned CIT (Exemptions) has refused registration on mere presumptions and has thus acted arbitrarily without ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same person and is severally dated from 13th April, 2016 to 10th February, 2017 which clearly shows that the letters have been framed to cover the specific queries raised on the relationship between the applicant trust and hospital because no other evidence in support of the claim has been submitted. Similarly self-generated letters have been submitted by the applicant trust for the year 2015-16 detailing list of patients, who got treated in the hospital. It was further observed by the Ld. CIT(E) that although the aforesaid aspects have not been evidenced by further confirmations from the beneficiaries or the doctors. Finally, it was observed by the Ld. CIT(E), that it is established that there is an intricate link between the applicant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we have failed to understand as to what evidences, the Ld. CIT(E) required for further confirmation from the beneficiaries of the trust. In the instant case, the objects of the trust are not in controversy which is first consideration for grant of registration u/s 12AA of the Act. Secondly, the trust is at nascent stage and during the Financial Year 2015-16 having received donation to the extent of ₹ 1,12,000/- only and maximum of (₹ 1,03,250/-), which has already been utilized for the charitable purposes as it reflects from the visiting fees paid to the various doctors for giving free consultations/treatments, which even otherwise not refuted by the Revenue Department and aforesaid facts favours the pursuing of objects . Consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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