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TMI Blog2024 (7) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, letter dated 21.09.2023 at page 51 of paper book show purchased of land. Letter dated 17.7.2023 at page 68 to 70 mentions the trust has given financial assistance/donation to improve the healthcare education and services and to uplift the standard of living at Tribals. As per ratio of judgment in Ananda Social Educational Trust [ 2020 (2) TMI 1293 - SUPREME COURT] it is well settled that a Commissioner 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 view of above material facts and well settled principle of law passing of impugned order has led to misca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed that no charitable activity was initiated. As per income and expenditure account no expenses have been incurred on any charitable activity as detailed in section 2(15) of the Income Tax Act, 1961. So the applications were rejected on 26.09.2023. 3. Being aggrieved appellant/assessee preferred appeals. 4. Learned authorized representative submitted that Learned authorised representative for appellant/assessee submitted that Learned CIT(Exemption) erred in rejecting application for registration on the ground that appellant had not carried out any charitable activity as envisaged under section 2(15) of the Income Tax Act, 1961. 5. Learned CIT(Exemption) erred in not appreciating that letter dated 21.9.2023 at page No. 51 of the paper book ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. During the last three years, while the Trust is pursuing the establishment of Educational Hub, the Trust has actively given the financial assistance/donation to improve the healthcare education and services and to uplift the standard of living of Tribals and to provide the healthcare services to tribals. 7. Learned authorised representative for appellant/assessee referred to item No. 17 of Form No.10 BE of paper book at page No. 71 of paper book as: Name of Donor K.J Somaiya (Delhi) Trust. Item 18 at page No. 73 receipt of donation from Karamshi Jethabhai Somaiya Medical Trust along with Minutes of Meeting, certificate of registration Receipt No. 992 dated 27.03.2020 for Rs. 30,00,000/- Item No. 20 at page No. 82 Receipt of donation fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... close family members as trustees. Appellant failed to carry out any charitable activity. 11. From examination of record in light of aforesaid rival submissions it is crystal clear that the applications dated 28.03.2023 in Form No. 10AB seeking registration u/s. 12A(1)(ac(ii) under section 80G(5) of the I.T. Act were filed. The documents submitted by appellant showed that no charitable activity was initiated. As per income and expenditure account no expense has been incurred on any charitable activity as detailed in section 2(15) of the Income Tax Act, 1961. So application was rejected on 26.09.2023. However, letter dated 21.09.2023 at page 51 of paper book show purchased of land. Letter dated 17.7.2023 at page 68 to 70 mentions the trust ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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