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2015 (9) TMI 696 - AT - Income TaxRegistration u/s 12AA denied - assessee has undertaken very limited charitable activities and the funds available with the assessee was also very less - Held that:- In the case on our hand, it is not the case of the department that no activity was undertaken. The Commissioner claims that the assessee trust has undertaken very limited activity. Therefore, it may not be proper to say that no activity was undertaken by the assessee trust. The activity report said to be filed before the Commissioner is not available on the file of this Tribunal. Therefore, this Tribunal is unable to appreciate the activity said to be carried on by the assessee. Since the assessee claims that they have done little activity about the charity in the first year of its establishment, this Tribunal is of the considered opinion that it is not a case that no charitable activity was carried on. However, as observed earlier, in the absence of the activity report, this Tribunal is unable to appreciate the activities carried on by the assessee. In view of the above, this Tribunal is of the considered opinion that the matter needs to be re-examined by the Commissioner in the light of the judgment of the Kerala High Court in the case of Self Employees Service Society (2000 (9) TMI 47 - KERALA High Court ). It is made clear that the trust cannot be used as a vehicle / instrument for collecting any money compulsorily from public. Though the assessee could receive voluntary donation, the Commissioner shall ensure that no money is collected compulsorily in the name of the trust. - Decided in favour of assessee for statistical purpose.
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