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TMI Blog2022 (8) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... t the activities of trust are not for public charity. 2. That that registration u/s 12A be granted to the trust as all the activities of the trust are charitable in nature and relief be given to the assessee." 3. In this case, the ld. CIT (A) passed the following order regarding the claim of registration under section 12A of the Income-tax Act, 1961 (for short 'the Act') :- "ORDER u/s 12AA (1)(b) r.w.s.12A OF THE INCOME TAX ACT, 1961 The applicant filed online application on 22.07.2019 In Form No.10A seeking registration u/s 12AA of the Income Tax Act, 1961. The applicant was issued questionnaire dated 02.09.2019 requesting it to submit certain documents in support of its claim. The case was fixed for hearing from time to time. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order, assessee is in appeal before us. We have heard both the parties and perused the records. 5. Ld. counsel of the assessee has summarized his plea as under :- "Facts of the case : 1) The trust "DEVKI PRAKASH CHHAYA ME" was formed on 22.06.2015 on the direction of late Mrs. Sudesh Khanna's will. 2) Late Mrs. Sudesh Khanna was intellectual teacher and her husband Prakash chand khanna was Professor in Delhi University. Late Mrs. Devki Devi was her mother. Mrs. Sudesh Khanna wanted to give tribute to her late husband and mother so she wished in her will for creation of trust and also suggested the name "DEVKI PRAKASH CHAYYA ME" which included name of her mother and husband both. 3) Late Mrs. Sudesh khanna donated her and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dged library. Papers in support of the title of the property show that it is under litigation, without any clear title We filed the reply dt 24.10.2019 before the Ld. CLT. (Exemptions) and at page no.14-17 of the letter probate in favor of the trust was attached. Without considering this document. Ld. C.I.T. (Exemptions) said the property did not have clear title.( page no 16 to 18) of the paperbook Point no. 4 of order(Page No 36 of Paper Book) Quote:- Further, the supporting documents do not show as to how and to whom access to the library would be granted. Admitted, the library has been constructed, but due to stay by court order, access to public has not been given so far. In view of the this it cannot be said that the it is be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause shows that access was to the person of all classes, cast and section of society. The ld. C.I.T, (Exemptions) by giving these observations rejected the application Grounds no 2 & 3 of appeal are Statical in nature hence not discussed. We request you to kindly give relief to the assessee by giving direction for registration of the trust U/S 12A." 6. Further, at Paper Book (PB) page nos. 6 to 15 copy of Trust Deed is attached. Further, PB Pages Nos.16 to 19 is an order of Grant of Probate under Indian Succession Act. 7. We have gone through the Trust Deed given in paper book. We have also carefully perused the Grant of Probate order by the Addl. District Judge submitted in the paper book. We agree with the assessee's submission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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