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2018 (10) TMI 430 - AT - Income TaxRefusing the registration u/s 12AA - powers of the Commissioner in rejecting the registration - CIT (Exemption) holding that the society is existing for the purpose of profit of office bearers and not for charitable purposes - Assessee trust did not produce the books of account, bills and vouchers etc. for verification of the ld. CIT for which the ld. CIT held that the assessee society is not carrying out any charitable activities - Held that:- We find identical issue had come up before the Tribunal in the case of Bhartiya Kisan Sangh Sewa Niketan (2017 (8) TMI 1065 - ITAT DELHI ) Tribunal allowed the claim of registration by holding that at this stage on granting registration uls 12A the ld. CIT is required to see the objects of the society and not required to examine the application of income which will have to be undertaken by the Assessing Officer on a year to year basis after the assessee files the return of income claiming exemption u/s 11 of the 1. T. Act. The application submitted by the respondent was in consonance with the procedural requirement prescribed in this regard. From the trust deed which who filed before the CIT the objects of ,he trust coald be ascertained. From perusal of cl. (3) of the trust deed we find that the objects of the trust are charitable in nature and are in tune with s. 2 (15) of the Act and therefore, the Tribunal rightly opined that the order of the CIT rejecting the application under s.12A was unjustified. See COMMISSIONER OF INCOME TAX VERSUS D.P.R. CHARITABLE TRUST [2011 (8) TMI 1136 - MADHYA PRADESH HIGH COURT] - Decided in favour of assessee.
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