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2019 (4) TMI 1135 - HC - Income TaxGrant registration to assessee u/s 12AA - registration was declined after examining that the income derived by the trust is not shown to have been spent for charitable purposes - objects of the applicant/trust and the genuineness of its activities - HELD THAT:- Issue as to whether while considering an application for grant of registration under Section 12AA of the Income Tax Act, 1961 the CIT (E) has to consider the objects of the applicant/trust and the genuineness of its activities and not the application of income of the applicant/trust, is no more res integra in view of the decision by co-ordinate Bench of this Court in CIT Vs. M/s DPR Charitable Trust, Satna [2011 (8) TMI 1136 - MADHYA PRADESH HIGH COURT]. The language employed by the Legislature in Section 12AA only requires that activities of the trust or institution must be genuine which should be in consonance with the object of the trust. At this stage, the Commissioner is not required to examine the application of income. All that he may examine is whether the application is made in accordance with the requirements of Section 12A read with rule 17A and whether Form No.10A has been properly filled up. He has also to see whether the objects of the trust are charitable or not. In the light of the provision contained under Section 12A and Section 12AA of IT Act, we are not persuaded to take a different view, as would give rise to any substantial question of law.
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