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2015 (10) TMI 804 - ITAT COCHINRegistration u/s 12AA denied - Administrative Commissioner rejected the application of the assessee only on the ground that the mandatory clause was not incorporated in the bye laws - Held that:- Section 12AA does not say that any mandatory clause has to be incorporated in the bye laws. The Administrative Commissioner has to examine the genuineness of the activity of the trust within the meaning of section 2(15) of the Income-tax Act. In this case, the Administrative Commissioner has not examined the genuineness of the activity of the trust. This Tribunal is of the considered opinion that the Administrative Commissioner has to examine the application of the assessee as provided in section 12AA(1) r.w.s. 2(15) of the Act and satisfy himself about the genuineness of the activity of the object of the trust. Since the same was not examined by the Administrative Commissioner, this Tribunal is of the considered opinion that the matter needs to be re-examined by the Administrative Commissioner. Accordingly, the order of the Administrative Commissioner is set aside and the issue is remanded back to reexamine the matter afresh regarding the genuineness of the activities of the trust. The Administrative Commissioner shall examine specifically why the society was formed by the Government officials to implement health care programme when they are otherwise supposed to implement the policy of Government of India and Government of Kerala as well. The Administrative Commissioner shall bring on record the genuineness of the activity of the trust and its object and thereafter decide the issue afresh in accordance with law after giving reasonable opportunity to the assessee.- Decided in favour of assessee for statistical purpose.
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