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2014 (7) TMI 472 - AT - Income TaxRefusal of registration u/s 12A of the Act – Exemption u/s 80G of the Act – Held that:- The DIT(E) has not pointed out any defect or doubt about the charitable objects of the assessee trust - the DIT(E) has rejected the application of the assessee trust for grant of registration u/s 12A of the Act by holding that in absence of any genuine charitable activity, the genuineness of the charitable activities cannot be held to be established – Relying upon DIT vs Foundation of Ophthalmic & Optometry Research Education Centre [2012 (8) TMI 777 - DELHI HIGH COURT] - registration u/s 12A is not dependent on commencement of charitable activity - The registration granting authority is not required to examine the question whether the trust has actually commenced and carried on its charitable activities - at the time of registration only genuineness of the objects was to be tested, not the activities which were not commenced by that time. The DIT(E) rejected the application of the assessee for registration u/s 12A of the Act on wrong premise and unjustified grounds - while the DIT(E) has not raised any doubt or objection about the charitable objects of the assessee trust, registration u/s 12A cannot be denied on the ground that the genuineness of the charitable activities cannot be held to be established in absence of any genuine charitable activity – DIT(E) is directed to grant registration u/s 12A of the Act for the assessee trust - the application for registration u/s 80G of the Act was rejected – Decided in favour of Assessee.
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