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2012 (12) TMI 876 - HC - Income TaxRegistration u/s. 12A - CIT(A)rejected the application on non submission of documentary evidence regarding its activities - ITAT allowed the claim - Held that:- It can be seen that under Section 12AA the Commissioner has to satisfy himself about the objectives of the trust and the genuineness of its activities. For such purpose, he has the power to call for such documents or information from the trust as he think are necessary. However, this does not mean that if the activities of the trust have not commenced, the Commissioner has authority to reject its application for registration on the ground that the Trust failed to convince him about the genuineness of the activities. That is what unfortunately the Commissioner did in the present case. The Commissioner in the present case did not dispute about the charitable activities as indicated in the object clause of the assessee & in case where the assessee trust did not start charitable activity at the time of granting registration, the same can be verified from the object clause. In that view no error in the Tribunal’s impugned order reversing the order of the Commissioner who merely on the ground that the activities of the Trust had not commenced persuaded to reject the application for registration - in favour of assessee.
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