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2014 (6) TMI 44 - HC - Income TaxAllowability of registration u/s 12AA of the Act –Genuineness of charitable institution - Charitable activity u/s 2(15) of the Act - The Tribunal was of the view that the objects which were filed by the assessee were charitable in nature and none of the objects were otherwise than charitable - even the AO had recommended that the assessee should be granted registration - the genuinity of the society was not in doubt and carrying on of charitable activities at the time of registration and utilization of funds etc. was not relevant considerations to be scanned at the time of grant of registration - the carrying on of charitable activities at the time of registration and the utilization of the funds etc. are not relevant and once the objects of the institution are found to be charitable in nature, registration u/s 12AA has to be granted – there is no merit in the reasoning of Commissioner to reject registration - The applicant society is not required to prove its case that the project is to be run under its name in a charitable manner - The genuinity of the society is not in doubt - the reasons given by Commissioner for refusing registration u/s 12A are not legally valid – the order of the Tribunal is upheld – no substantial question of law arises for consideration – Decided against Revenue.
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