TMI Blog2008 (9) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... the AO, who, vide his report, which was duly endorsed by Addl. CIT-II, had recommended the case for registration under s. 12AA of the Act. The learned CIT pointed out that the report of the AO did not comment upon the nature and genuineness of the activities of the trust. The learned CIT did not grant the registration by stating that till date no activity had been started by the assessee towards the fulfilment of the objects of the trust. 3. The learned counsel for the assessee submitted that the assessee is a trust engaged in charitable and educational activities but the learned CIT failed to appreciate that the assessee is working in the area of development of the society through education of the masses and side by side doing other char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as pointed out by learned CIT in the said form which is available at page No. 40 of the assessee's compilation. The assessee also furnished copy of the memorandum of the objects of the society which is available at page Nos. 16 to 28 of the assessee's compilation. 6. The objects of the assessee society, as contained in the trust deed available at page Nos. 16 to 29 of assessee's compilation, read as under: "5............. (Hindi Phrases) 6.1 The primary requirement for granting the registration under s. 12AA is that the objects of the trust shall be charitable. In the instant case, the learned CIT asked the report from the AO who furnished the report duly endorsed by the Addl. CIT and had recommended the case for registration which cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s brought on record to substantiate that the assessee was not engaged in those activities. In our opinion, the distribution of uniforms to the poor students and blankets to the patients are the activities of charitable nature. Similarly conducting an eye relief camp is also a charitable activity. In that view of the matter, it cannot be said that the assessee was not engaged in the charitable activities and this fact had not been denied by the AO in his remand report which was duly endorsed by Addl. CIT. 7. In a similar issue, Tribunal Amritsar Bench in the case of Malli Ram Charitable Trust vs. CIT [wherein one of us (AM) is the signatory] has held as under: "On a combined reading of s. 12A of the IT Act, 1961, and r. 17A of the IT Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Now we will take ITA No. 332/Luck/2008. This is an appeal by the assessee against the order dt. 8th April. 2008 of CIT-I, Lucknow. The only grievance of the assessee in this appeal relates to the rejection of application for grant of approval under s. 80G(5) of the IT Act, 1961. 10. The facts of the case, in brief, are that the assessee society applied for recognition under s. 80G on 17th Oct., 2007. The learned CIT observed that the objects of the trust and the genuineness of the activities could not be ascertained as the assessee trust had not started any activity towards the fulfilment of the stated objects of the trust. He, therefore, rejected the application of the assessee. Now the assessee is in appeal. 11. The learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot started any activity. On the contrary, the assessee furnished various documents before the learned CIT which are available at page Nos. 40 to 46 in the form of cash memo for purchase of blankets and photographs for distribution of the blankets and uniforms and also of eye relief camp. In our opinion, the learned CIT, without appreciating the facts in right perspective. had rejected the application of the assessee. Since the appeal of the assessee for registration under s. 12A has been allowed, we. therefore, deem it proper to remand this issue relating to s. 80G(5) back to the file of CIT for fresh adjudication. 14. In the result, the appeal in ITA No. 331/Luck/2008 is allowed while ITA No. 332/Luck/2008 is allowed for statistical purp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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