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2017 (6) TMI 872 - AT - Income TaxRejecting the application of the assessee for registration under Section 12A - proof of activities outside India - Held that:- While granting the registration u/s.12AA(1), the DIT(E) on receipt of the application for registration of the institution has to satisfy himself about genuineness of the activities of the Trust and making such inquiries as may deem necessary in this behalf after satisfying himself about the objects of the trust or institution on the genuineness of his activities. In this regard as mentioned the objects of the trust are there to carry out the activities outside India but no activity as such has been carried out, and therefore, no approval of the Board is required to be taken from the Board. There is no necessity to make the amendment of the main objects. Also none of the activities has been brought to our notice by the learned DR and no material placed before us to show that any expenditure outside India has been incurred by the assessee or any activity outside India has been carried out. Thus the learned DIT(E) is not justified in denying registration u/s.12AA r.w.s. 12A of the Act. - Decided in favour of assessee.
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