TMI Blog2012 (6) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... not carrying on the activities as per its objects. The Commissioner while processing the application under Section 12AA of the Act was not to act as an Assessing Authority and thus, the Tribunal has rightly allowed the appeal filed by the society. Appeal is dismissed. - I T APPEAL Nos. 881 to 884 of 2010 - - - Dated:- 13-10-2011 - Hemant Gupta and G.S. SandhAwalia, JJ. G.S. Hooda for the Appellant. ORDER G.S. Sandhawalia, J. This order will dispose of four Income Tax Appeals No. 881, 882, 883 and 884 of 2010 as questions of law involved in these appeals are common. However, the facts are being taken from ITA No.881 of 2010. 2. The respondent-society applied for registration under Section 12AA of the Income Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and the following questions of law have been formulated by the revenue:- "1. Whether, in the facts and circumstances of the case, the ld. ITAT was right in law to restrict the powers of the CIT for making the enquiries u/s 12AA(a) of the Act despite the fact that the said section provides that the CIT can make such enquiries as he may deem necessary in this behalf. 2. Whether, in the facts and circumstances of the case the ld. ITAT was right in law in granting registration to the assessee Trust when no work of relief to the poor in the field of education was done as per definition of "Charitable Purposes" provided u/s 2(15) of the Act." 4. The Tribunal while allowing the appeal has noticed that the Memorandum of Association and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cational Charitable Trust [2011] 203 Taxman 53/15 taxmann.com 123 (Punj. Har.) and it has been held that Section 12AA of the Act, requires satisfaction in respect of the genuineness of the activities of the Trust, which includes the activities which the Trust was undertaking at present and also which it may contemplate to undertake. The insertion of Sub Section 3 to Section 12AA of the Act regarding the powers of the Commissioner to cancel the registration if the activities of the trust are not carried out in accordance with such objects was also noticed. 6. The Allahabad High Court in CIT v. Red Rose School [2007] 163 Taxman 19 has held that the jurisdiction of the Commissioner at the stage of processing application under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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