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2018 (2) TMI 173 - ITAT DELHIRejecting the application u/s 12AA(1)(b)(ii) - proof of charitable activities - prescribed conditions for registration of the trust - Held that:- CIT has to examine the objects of the trust or institution and the genuineness of the activities. Since in the present case there is no activity carried out by the assessee, therefore, there is no question of genuineness and satisfaction of the ld. CIT. Accordingly, the said conditions of section 12AA(1) of the Act become infructuous. The only condition left is satisfying about the objects of the trust or institution which have been reproduced in the present case. The ld. CIT(E) has not brought an iota of evidence to prove that the said objects of the assessee society are not of charitable in nature. Therefore, in such facts and circumstances of the case, the ld. CIT(E) has to examine the objects of the trust and if they are found to be charitable, the assessee deserves to be granted registration u/s 12AA(1) of the Act. Since the issue in the present case is squarely covered by the decision of the coordinate bench of ITAT Delhi in the case of Vidyadayani [2017 (12) TMI 1251 - ITAT DELHI], we set aside the order of the ld. CIT(E) and direct him to grant registration u/s 12AA(1) of the Act. - Decided in favour of assessee.
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