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TMI Blog2020 (2) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... ld under the trust and it is for the income from such property that application for registration under Section 12AA of the Act was moved. Section 12 of the Act gives a deeming fiction that voluntary contribution received by the trust created for charitable or religious purposes shall be deemed for the purpose of Section 11 of the Act to be income derived from the property held by the trust for charitable and religious purposes. In view of the above discussion, the objection that the property was not owned by the society cannot be sustained. In the present case, there is no dispute raised that the work of the society was for general public and the work done by it, including raising of the construction on the land that belonged to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;the Act'). Following substantial questions of law have been claimed: 1. Whether on the facts and circumstances of the case the Hon'ble ITAT has erred in directing to grant registration 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 held that 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 in as much as there has to be satisfaction recorded by the Registering Authority which was lacking? II. Whether on the facts and circumstances of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion since 10.5.1995 with the following aims and objects: (a) to maintain, manage, improve, furnish, reshape, restructure, reconstruct amend alter or add in the existing Buildings, facilities and area so that these could be used in better way by Mahakali Devi devotees, worshipers, saints and visitors to the Mahakali Devi Mandir for religious, charitable and social purposes; (b) to construct more building in Mahakali Devi complex and develop the entire complex for better use by the devotees, worshipers, saints and public in general for religious, charitable, educational and socital purposes; (c) to propagate Hindu Religion, teaching of Sanatam Dharam and brotherhood amongst the public in general and Sangrur citizens in parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e; (n) any other work of charitable nature for public in general. An application was filed by the society claiming registration under Section 12AA of the Act. The CIT rejected the application vide order dated 29.4.2016, considering that the land and complex whose maintenance was one of the aim and object of the society belonged to the government; further that for constructing the building hall, the focus was on religion and not on charity. The CIT considered that liability of ₹ 12,99,527/- shown on 31.3.2013 was not shown in succeeding years and no payment was shown to be made. Aggrieved of the rejection, an appeal was preferred, the Tribunal vide order dated 11.10.2017 allowed the same. The Tribunal concluded that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions of applicability of Sections 11 and 12 of the Act. Title of Section 11 of the Act is as under: Income' from property held for charitable or religious purposes The Section states that subject to the provisions of sections 60 to 63 of the Act, the income mentioned in it shall not be included in the total income of previous year. The section nowhere provides that the property should be owned by the trust. The requirement is held for charitable purpose . In the present case, the land though belonged to the government but the construction made on it was held under the trust and it is for the income from such property that application for registration under Section 12AA of the Act was moved. Section 12 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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