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2018 (4) TMI 1712 - AT - Income TaxRegistration u/s 12AA denied - charitable activity or not?- denial of registration as neither the objects have been pursued nor the activities of the trust get corroborated - HELD THAT:- In the instant case, the objects of the trust are not in controversy which is first consideration for grant of registration u/s 12AA of the Act. Secondly, the trust is at nascent stage and during the Financial Year 2015-16 having received donation to the extent of ₹ 1,12,000/- only and maximum of (₹ 1,03,250/-), which has already been utilized for the charitable purposes as it reflects from the visiting fees paid to the various doctors for giving free consultations/treatments, which even otherwise not refuted by the Revenue Department and aforesaid facts favours the pursuing of objects . Considering the applicant trust has been formed only first day of April, 2015 which certainly at the nascent stage and application for registration u/s 12AA was filed on 26.09.2016 and the assessee trust do not have much fund at the initial stage to pursue its objections, however, from the records available in file, we do not have any hesitation to say that the some of the stated object vis-a-vis treatment for poor and weaker sections of the society, irrespective of their caste or creed and religion, have already been persuaded by the applicant trust, therefore, the main reason for rejection of the registration as given by the CIT(E) that neither the objects are seems to have been persuaded nor the activities of the trust got corroborated, having no substance and can not be considered as logical reasoning and hence the order impugned herein is perverse, improper and illogical and liable to be set aside. We set the order passed by the CIT(A) and direct the CIT(E) to grant registration u/s 12AA of the Act to the appellant society, henceforth, however, the grant of registration can be subjected to condition, if any, which the Ld. CIT(E) deems fit and proper under the law. - Decided in favour of assessee.
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