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2015 (1) TMI 788 - AT - Income TaxGrant of registration u/s. 12A of to the assessee society - Held that:- According to section 12AA of the I.T. Act the Commissioner on receipt of application for registration of a trust or institution made under clause (a) or clause (aa) of sub-section (1) of section 12A shall call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he shall pass an order in writing registering the trust or institution; shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant. After going through the observations made by the Ld. DIT(E) has verified the same and held that no specific verifiable activity finds mention in the details submitted by the applicant. Due to lack of evidence of the activities, the Ld. DIT(E) has rejected the application for registration filed by the applicant and passed the impugned order. We are of the view that no interference is called in the impugned order, hence, we uphold the same by dismissing the appeal of the Assessee. - Decided against assessee.
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