Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 219 - AT - Income TaxRegistration u/s. 12A denied - contents of the trust deed claims the trust to be as only a religious trust and not the educational trust or social welfare trust as shown by the assessee in its submissions during the hearing - proof of charitable activities - Held that:- After receiving the Application for grant of registration u/s. 12AA in the prescribed Form, from the Assessee/trust, the Ld. CIT(E) has not proved with the evidences that the Assessee/Trust is not genuine and is not doing any charitable activity to achieve its objects. At the time of granting the registration u/s. 12AA the Authority has to see or examine the genuineness of the activities of the trust or institution. Assessee has established that assessee is doing the genuine charitable activities to achieve the object of the Trust by making every possible efforts even by giving own rent free accommodation to the Trust. Assessee is doing the charitable work to promote the awareness of universal teaching of SGGS (Shri Guru Granth Sahib) and other religious “Granths” among the general public and in the younger generation, which is very much essential in these days for the betterment of the young generation. We further note that Assessee has filed sufficient evidences before the Ld. CIT(E) and before us for establishing the genuineness of the activity of the trust. Thus impugned order passed by the Ld. CIT(E), Chandigarh for not granting registration u/s. 12AA is not sustainable in the eyes of law - Decided in favour of assessee.
|