Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1722 - ITAT PUNERegistration u/s 12AA denied - Proof of charitable activities u/s 2(15) - scope of inquiry by CIT(A) for the registration u/s 12A and 12AA - HELD THAT:- Sec.12AA(1) requires the Commissioner to whom an application is made for the registration of a Trust or Institution to satisfy himself about the genuineness of the activities of the Trust or the Institution as well as the objects of the Trust or Institution and for that purpose Commissioner is vested with power to call for documents or information and is also empowered to make such inquiries as he may deem necessary in that behalf. The Commissioner is thereupon empowered to pass an order in writing either registering an Institution or if he is not satisfied about the objects of the Trust or Institution and of the genuineness of its activities, to pass an order in writing refusing to register the Trust or Institution. Thus it can be seen that at the time of grant of registration, the Commissioner is not empowered to examine the application of income. The stage for consideration of the relevance of the object of the Trust and the application of its funds arises at the time of assessment. There is no finding of CIT(E) on the objects of Trust as mandated by the provisions of the Act as noted above. Further it is also not in dispute that assessee had made an application for registration in 2014 which was not been acted upon and therefore assessee filed 2nd application in 2018. Considering all, we restore the issue back to CIT(E), Pune to decide the issue of registration u/s 12AA of the Act in accordance with law and after granting reasonable opportunity of hearing to the assessee. We also direct the CIT(E) to dispose of the application within three months of the receipt of the present order. Appeal of the assessee are allowed for statistical purposes.
|