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TMI Blog2016 (8) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... e next year the learned CIT(Exemption) on the basis of same trust deed has allowed registration to the assessee, therefore, refusal to grant registration in the present year is not justified - we direct the CIT(Exemption) to grant registration to the assessee u/s 12AA of the Act. - I.T.A No. 286(Asr)/2015 - - - Dated:- 1-8-2016 - Sh. A.D. Jain, Judicial Member And Sh. T.S. Kapoor, Accountant Member For the Appellant : Sh. J.K. Gupta (Adv.). For the Respondent : Sh. Rahul Dhawan (DR.). ORDER PER T. S. KAPOOR (AM): This is an appeal filed by assessee against the order of learned CIT (Exemption), passed u/s 12AA of the Act, for Asst. Year: 2015-16. 2. The assessee is aggrieved with the order passed by learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was submitted that order may be passed granting registration to the assessee in the year under consideration. 7. The learned DR, however, supported the order of CIT(Exemption) and stated that no charitable activity was undertaken by the assessee and evidence of any charitable activity was not filed before the learned CIT(Exemption). 8. We have heard the rival parties and gone through the material placed on record. We find that the trust was created vide trust deed dated 26 Sep. 2014 and the objects of the trust deed of the society are charitable in nature. At the time of granting registration to an assessee the learned CIT (Exemption) has to only examine the objects for which the society has been registered. The provisions of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration under clause (b) of subsection (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause 9aa) of sub-section (1)] of section 12A] [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) subsequently the Commissioner is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing canceling the registration of such trust or institution Provided that no order under this sub-section shall be passed unless such trust or institution has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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