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TMI Blog2017 (7) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- We are of the view that observations made by the Tribunal that Commissioner cannot comment about genuineness of its activity and he has not pointed out any defect in the clauses of the trust deed. The activity will be carried out only after the trust is registered.
We are in complete agreement with the view taken by the Tribunal. The issue is answered in favour of the assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Commissioner of Income Tax, Alwar where the application of the assessee for registration was rejected and he has also relied upon the decision of Kerala High Court in Self Employers Service Society vs. CIT 247 ITR 118 headnote of the judgment reads as under:- "In the present case, admittedly, the society has not done any charitable work during the relevant period, on the other hand, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of such application call for such documents or information to satisfy himself about the genuineness of the activities of the trust or may make such enquiries as he deems necessary in this behalf and after satisfying himself about the objects of the trust and genuineness of the activities, shall pass an order accordingly. In the present case on the date of registration and upto 31.3.2008, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st. The reliance has been placed on the decision of various courts of law on identical issue as under:- 1. Fifth General Education Society vs. CIT, 158 ITR 634 (All.)" 2. New Life in Christ E. Association Vs. CIT 246 ITR 532 (Guj.) 3. N.N. Desai Charitable Trust vs. CIT 246 ITR 452 (Guj.)" 4. We are of the view that observations made by the Tribunal that Commissioner cannot comment about ge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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