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2015 (1) TMI 477 - GUJARAT HIGH COURTDonation to other trust out of trust fund - whether can be termed as genuine activity towards its object and same is charitable activity as defined u/s.2(15) of the Act? - Held that:- As concluded by the decision of Apex Court in the case of Commissioner of Income tax v. Sarladevi Sarabhai Trust [1988 (3) TMI 53 - GUJARAT High Court] that so far as donor-trust is concerned, once it makes payment of the donated amount to the donee-Trust which is a religious and charitable trust which has to utilize the donation for its own purposes, it would be a proper application of the income for charitable and religious purposes. In favour of assessee. Whether ITAT is justified in law and on facts in giving registration u/s.12(A) of the Act to the assessee trust? - Held that:- As decided in KUTCHI DASA OSWAL MOTO PARIWAR AMBAMA TRUST case [2012 (12) TMI 876 - GUJARAT HIGH COURT] if the activities of the trust have not commenced, the Commissioner has no authority to reject its application for registration on the ground that the Trust failed to convince him about the genuineness of the activities. In favour of assessee.
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