TMI Blog2012 (11) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... order, the Tribunal has directed the Commissioner to afford an opportunity for filing explanation regarding delay in making the application - order passed by the Tribunal does not give rise to any substantial question of law, for the reason, that non-filing of the returns for the last several years cannot be a ground for declining to grant registration as the Commissioner is only enjoined to see as to whether the Trust is genuine and whether the object for which it has been formed is for charitable purpose or not - order passed by the Tribunal does not suffer from any legal infirmity - appeal fails and is dismissed. - ITA No. - 439 of 2009 - - - Dated:- 8-11-2012 - R.K. Agrawal, And Ram Surat Ram (Maurya), JJ. Petitioner Counsel: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erties movable and immovable, that have been or may hereafter be dedicated to the Ashram or that may have been or hereafter be acquired from the offering or that may be handed over or placed in the charge of the Sant Satguru, the working Committee or any Committees or any individual member, Manager or Agent or that may come in possession of any of them in their official capacity as such vest in the Ashram alone and not in the Sant Satguru or any individual in his official capacity. (ii) To regulate the conduct of Satsangis and to establish, run and subsidise religious, educational, sanitary and charitable institutions with a view to advance the cause of religious, mental, moral and technical education with the object of doing public good. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er parts of the country particularly at the Bhandaras of Satgurus' birthdays or on the days of their departures or on any other days. (xi) With a view to propagate, enhance and advance the benefits and spiritual doctrines for the good of the humanity make provision for the publication of literature including books, pamphlets and periodicals and distribute them free of charge and pay out of the Ashram's funds the cost or expenses incurred in that behalf and necessary to engage persons for the purpose. For some reasons, it did not apply for registration under the provisions of the Income Tax Act, 1961 as it appears that it did not want to avail the exemptions on income earned by it. However, it applied on 5.4.2007 for grant of registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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