9911796707
TMI Blog2021 (9) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 (2) TMI 1293 - SUPREME COURT] had held that at the time of granting registration u/s.12AA, the Commissioner is supposed to look into the objects of the trust whether they are charitable or not or whether the activities of the trust are genuine and such activities may also include proposed activities of the assessee trust and it should be in line with the charitable objects of the assessee trust. The satisfaction regarding objects and the activities performed or proposed to be performed could not be arrived at by the Ld. CIT(Exemption) since requisite details/evidences were not filed by the assessee. We are of the considered view, in the interest of justice, the matter may be remanded back to the file of the CIT(E) to adjudicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case, grounds pertains only to the grievance of the assessee i.e. rejection of application for granting registration u/s.12AA of the Act in respect of the assessee trust. 3. The brief facts in this case are that the assessee/applicant has made an online application in Form No.10A for approval of the Trust/Institution u/s.12AA of the Act on 31.07.2020 under the category of Charitable Trust/Institution as per CBDT Notification No.S.O.2033 (E) dated 24.06.2020 read with provisions of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, No.2 of 2020 dated 31.03.2020. The assessee/applicant is registered under Companies Act, 2013. 4. That as evident from Para 3 of the Ld. CIT(Exemption) s order dated 23.02.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggested that since the evidences called for by the Ld. CIT(Exemption) were not filed or even if they had been filed, may have skipped the attention of the Ld. CIT(Exemption), therefore, in the interest of justice, the matter may be remanded to the file of the Ld. CIT(Exemption) to adjudicate as per law considering evidences filed before him once again. 8. The Ld. AR conceded to this suggestion put forth by the Ld. DR. The Ld. AR further relied on the decision of the Pune Bench of the Tribunal in the case of Balwant Medical Foundation Vs. CIT (Exemption), ITA No.11/PUN/2021 dated 17.05.2021 wherein in the identical set of facts and circumstances, the Pune Bench of the Tribunal had remanded the matter back to the file of the Ld. CIT(Exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details as called for by the Department so that the case can be represented on merits. We further find that the Hon ble Apex Court in the case of Ananda Social and Educational Trust vs. CIT, 272 Taxman 7 has laid down the specific guidelines, which are as follows :- We have given our anxious consideration to the above submissions made by Ms. Aishwarya Bhati, learned Senior Counsel appearing for the appellant Director of Income Tax and find that it is not possible to agree with the same. The purpose of section 12AA of the Act is to enable registration only of such trust or institution whose objects and activities are genuine. In other words, the Commissioner is bound to satisfy himself that the object of the Trust are genuine and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the impugned judgment. The Allahabad High Court has also referred to a similar view taken by the High Courts of Karnataka and Punjab Haryana. 8. The Ld. CIT (Exemption) while re-adjudicating the matter should follow the said guidelines as laid down by the Hon ble Apex Court in the aforesaid decision (supra). 9. In the result, the appeal of the assessee is allowed for statistical purposes. In the above referred decision, the Pune Bench of the Tribunal had also referred the decision of the Hon ble Apex Court in the case of Ananda Social and Educational Trust Vs. CIT, 272 Taxman 7 wherein it has been held that the Commissioner is bound to satisfy himself that the object of the trust are genuine and that its activ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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