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2014 (1) TMI 125 - ITAT MUMBAIApplication for registration u/s 12AA - Held that:- None of the activities of the assessee-trust, from which the income was received, falls in the definition or scope of the purpose of relief of the poor, education, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest but at the most can be included within the scope of an activity for advancement of any other object of general public utility - During the previous financial year 2011-12 is concerned, the total receipts of the assessee was much more than the prescribed limit of Rs.10,00,000 - The assessee has also failed to prove that the alleged 'sanatorium' at Lonowala was in fact not used as a Guest house - A perusal of the record on file reveals that the most of the occupants stayed there for a very short duration and the occupancy remained much more during week-ends/holidays - Even on the deposit receipts, it has been mentioned as "Atithi Griha" and further no one is allowed to stay there for more than seven days - Even if the activities of the assessee trust are considered to be falling in the definition or within the scope of 'an activity for advancement of any other object of general public utility', still the case of the assessee trust is hit by the second proviso to section 2(15) of the act being its total receipts much more than the prescribed limit of Rs.10 lakhs for the year under consideration - Activities of the institution were not motivated by a spirit of genuine charity but in fact were business or commercial activities - Decided against assessee.
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