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TMI Blog2024 (1) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... s have to be looked into by the AO at the time of assessment proceedings. It is also a fact that the trust was formed with charitable objects eligible for approval u/s. 12AA of the Act, which is substantiated by the department itself by granting registration u/s. 12AA. In such circumstances we are of the considered opinion that the rejection of application for registration u/s. 12AA of the Act by Ld CIT(E) was an erroneous application of law - Thus we direct to grant registration u/s. 12AB in accordance with law - Decided in favour of assessee. - Shri Ravish Sood, JM And Shri Arun Khodpia, AM For the Assessee : Shri S.R. Rao, Adv. For the Revenue : Smt. Ila M. Parmar, CIT- DR ORDER PER ARUN KHODPIA, AM: The captioned appeals are filed by the assessee against two orders passed by Commissioner of Income Tax (Exemption) (in short CIT(E)), Bhopal (M.P.) both dated 21.02.2023, in disposing off the applications of the assessee society regarding registration u/s. 12AB and approval u/s. 80G(5) of the Act. 2. Grounds of Appeal raised by the assessee in ITA No. 93/RPR/2023 1) In the facts and circumstances of the case and in law the Id. Commissioner of Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ABEAS7454A/AOP ITA No. 312/RPR/2023 APPLICATION FOR CONDONATION OF DELAY IN FILING APPEAL Hon'ble Sir, In connection with the above matter, the applicant humbly submits as under:- 1. That the society was established in the year 2019 with various aims and objects inter alia establishment of educational institutions, organizing health camp for spreading health awareness, spreading awareness among women about their right, etc. along-with other objects mentioned in the bye-laws. 2. That the applicant has applied for registration u/s 80G(5) of the Income-tax Act, 1961 in Form- IOAB under the new provision of the Act. 3. Subsequently the applicant submitted reply to the queries issued time to time. But the Id. Commissioner of Income-tax (Exemption)rejected the registration u/s 12A and 80G of the Income-tax Act, 1961 along with provisional registration through common order. 4. Though combined order in Form No. IOAD for rejection of registration u/s 12A and 80G of the Act was passed with same contents, two different DIN numbers were allotted. 5. Aggrieved by the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly, in view of the request for condonation of delay on account of unintentional reasons, we are of the considered view that the appeal filed by the assessee merits to be permitted for adjudication by allowing the condonation of delay. 6. At the outset, Ld. AR of the assessee has submitted a written synopsis of the same extracted as under: BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH: RAIPUR (C.G) Name of the Respondent Swayam Siddha Foundation Society Assessment Year ABEAS7454A/Society/- Appeal No. ITA-312/RPR/2023 SYNOPSIS 1. The appellant is a charitable institution set up for advancement of general public utility through various charitable activities as per bye laws, which include social welfare and social development through various dimensions touching key issues such as health, education, livelihood, agriculture, youth development, women empowerment, tribal welfare, etc. 2. In this process it had condu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contribution sought was for participation and ensuring ownership of the program and to meet basic expenses. It was not absolutely commercial activity. The meager surplus fund was used for objectives of the organization. Appellant relies on a) CIT vs. Gujarat Maritime Board reported [2007 (12) TMI 7 - SUPREME COURT] has held that if the primary purpose and the predominant object is for welfare of general public then the purpose would be charitable in nature. b) CIT vs. Chhattisgarh Urology Society- [2018 (2) TMI 1156 - CHHATTISGARH HIGH COURT]- Even otherwise, it is not to be seen at this stage as to whether the fulfilment of the charitable trust would eventually benefit the members of the society. If the constituent of the trust engages in some genuine charitable activity which may benefit them in some other aspect of their personality which may include their vocation in life, it would not affect the genuineness of the objects of the trust. c) CIT vs Vijay Vargiya Vani Charitable Trust (2014) 271 CTR 0698 (Raj) and Fifth Generation Education vs CIT (1990) 185 ITR 634 (All), it is held that at the stage of Section 12A, the Commissioner is not to examine the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is bound to consider whether the objects of the Trust are genuinely charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of section 12AA of the Act. There the Commissioner would be bound to record the finding that an activity or activities actually carried on by the Trust are not genuine being not in accordance with the objects of the Trust. Similarly, the situation would be different where the trust has before applying for registration found to have undertaken activities contrary to the objects of the Trust. 10. On perusal of the objects of the society it is apparent that the society has charitable objects and, therefore, the request of the society for grant of registration u/s. 12AB cannot be denied on the basis of assessment of the activities, which has actually been carried out by the assessee society. Hon ble Apex Court has even held that the activities in the provision includes 'proposed activities'. Accordingly, the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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