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TMI Blog2024 (11) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... to suggest that any of the objects of the trust was found to be profit oriented/making. Whether any activity was conducted by the trust against its objects? - The events were organized by Ms. Ritu Agarwal, it cannot be said that any activity was conducted by the applicant trust against its objects, particularly, and when Learned CIT(E) has clearly mentioned in para 3.2 of the impugned order that no expenses are shown to have been incurred on the said activity, as per Income and Expenditure Account statements submitted before him. This supports the contention raised by the applicant trust that it did not conduct any such activity. We find that CIT(E) fell in error in arriving at the conclusion that activities of the applicant trust were found to be not in accordance with its objects. As a result, the impugned order deserves to be set aside. Accordingly, this appeal is disposed of and the impugned order rejecting prayer of the applicant trust seeking registration u/s 12AA is set aside. CIT(E) to do the needful for registration of the applicant trust in accordance with law. - Shri Rathod Kamlesh Jayantbhai, AM And Shri Narinder Kumar, JM For the Assessee : Shri Vishal Gupta (C.A.) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2;बे) अनाज दाल प्रबोधन तथा मसाले आदि के विकास एवं प्रषिक्षण हेतू कार्य करना एवं उत्पादित वस्तुओं के उत्पादन तथा उनका विक्रय आदि का कार्य करना। 6-म्हिला एवं बाल विकास योजनाओं को प्रोत्साहित करना तथा हस्तकला, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est that any of the objects of the trust was found to be profit oriented/making. Whether any activity was conducted by the trust against its objects? 6. As noticed above, the second ground for rejection of the application for registration of the trust is that the activities conducted by the trust were not in accordance with the objects of the trust. In this regard, in para 3.2 of the impugned order, Learned CIT(E) referred to certain photographs furnished by the appellant, and observed that said activity could not be said to be part of its object. Learned CIT(E) also observed that no expenses were shown in the Income and Expenditure Account statements, to have been incurred on the above activities. 7. As a part of the Paper Book, Ld. AR for the applicant has submitted copies of two pamphlets. One was circulated regarding activity of celebration of birthday of Lord Krishna i.e. Laddu Gopal, and the other regarding activity of distribution of Tulsi plants by the applicant trust. Learned AR for the applicant has stated at Bar that these events were not organized by the applicant trust, and rather these were organized by one Ms. Ritu Agarwal, as specifically mentioned in the pamphalets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g barred by time. 13. Impugned order is dated 29.3.2024. 14. At this stage, it is significant to mention that Vide circular No.7 of 25.4.2024, CBDT extended time for filing of suchlike applications. Relevant portion of the circular is extracted hereunder: .3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends the due date of making an application/intimation electronically in (i) Form No. lOA, in case of an application under clause (i) of the first proviso to clause (23C) of section 10 or under sub-clause (i) of clause (ac) of sub-section (1) of section 12A or under clause (i) of the first proviso to sub-section (5) of section 80G or in case of an intimation under fifth proviso of sub section (I) of section 35 of the Act, till 30.06.2024; (ii) Form No. lOAB, in case of an application under clause (iii) of the first proviso to clause (23C) of section 10 or under sub-clause (iii) of clause (ac) of sub-section (I) of section 12A or under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, till 30.06.2024. 15. It is true t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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