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TMI Blog2023 (7) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment M/S REHAM FOUNDATION KANDHARI LANE LAL BAGH LUCKNOW [ 2019 (10) TMI 151 - ALLAHABAD HIGH COURT] as further held that where the Commissioner has refused to accept application for registration of trust u/s. 12AA of the Act after recording his finding on the basis of material on record before him holding that the activities and objects of the trust were not genuine, the Tribunal, on the basis of same material on record, can come to the conclusion that the order of the Commissioner was perverse. In such a situation, Tribunal can direct the registration of trust without remanding the matter to the Commissioner. However, the evidences furnished before us in the form of paper book [which were also submitted before the CIT(E)], are unfort ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e last three years and till 30.06.2022 and also submit a note specifying the main area of charitable/religious activities and a projection/plan for the main charitable/religious activities to be undertaken in the next two years. Also, the assessee was required to furnish the requisite documentary evidences to substantiate the charitable nature of activities being carried out by it in the recent past. 2.1 In response to the various queries raised by the ld. CIT(E), the assessee filed details submissions. However, the ld. CIT(E) noted that the assessee had filed expenditure account only for Financial Year ending 31.03.2021. It was also observed by the ld. CIT(E) that the assessee had not incurred any expenditure as per the objects mentioned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the trust . 2. BECAUSE during the course of proceedings of registration under sub-clause of clause (ac) of sub section (1) of section 12A, the appellant had placed before Commissioner of Income-tax (Exemption) all such material and evidences which were required by the said Income- tax authority which also fully met the requirement of law and on a due consideration of the said material and evidences, the registration under section 12A(1)(ac)(iii) deserved to be granted. 3. BECAUSE on a due consideration of material and information placed the ld. Commissioner of Income-tax (Exemption) during the course of proceedings of registration under sub-clause (iii) of clause (ac) of subsection (1) of section 12A, the Commissioner of Income tax (Exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted before the ld. CIT(E) and pertain to charitable expenditure and was debited in the income expenditure account. It was submitted that these invoices were filed before the ld. CIT(E) but the same were not considered at all while deciding on the assessee s application for registration u/s. 12AB of the Act. Our attention was further drawn to pages 56 to 90 of the paper book filed by the assessee and it was submitted that these pages contained copies of photographs as well as brochure of the assessee trust and reflected the charitable nature of activities and it was submitted that these documents had been filed before the ld. CIT(E) but the same were not considered at all while deciding upon the assessee s application for registration u/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trust were not in consonance. It was specifically pointed out by the ld. CIT DR that chara expenses incurred on Gau Sewa and the plantation expenses incurred did not fall within any of the objects as mentioned in the Memorandum of the Trust. It was submitted that the trust was bound to carry out activities within four corners of its objects as laid down in the memorandum and that any other activity, even if charitable nature, would not entitle the assessee trust to obtain a registration if the same was beyond the scope of the objects as mentioned in the Memorandum of Association. The ld. CIT(DR) prayed that since the ld. CIT(E) had rightly rejected the assessee s application for registration, the assessee s appeal deserved to be dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the trust or institution. However, this power, in our considered view, comes with a caveat i.e. the order of registration can be issued only after recording satisfaction with regard to the genuineness of the activities of the trust as provided u/s. 12AA of the Act. In this Full Bench judgment, the Hon'ble High Court has further held that where the Commissioner has refused to accept application for registration of trust u/s. 12AA of the Act after recording his finding on the basis of material on record before him holding that the activities and objects of the trust were not genuine, the Tribunal, on the basis of same material on record, can come to the conclusion that the order of the Commissioner was perverse. In such a situation, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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