TMI Blog2005 (8) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... ultry is let out on hire on commercial basis. The hiring of choultry is not for attainment of other objects, but seems to be the main object so far pursued by the appellant. The mere spending of Rs. 2,000 on yoga classes and Rs. 5,000 on feeding poor people out of the total receipt of over Rs. 62 lakhs, do not establish that the assessee is pursuing wholly charitable activities. We accordingly do not find any merit in this appeal. In the result, the appeal is dismissed. - GOPAL CHOWDHURY AND DEEPAK R. SHAH, JJ. G.B. Patil for the Appellant. Ajit Korde for the Respondent. ORDER Deepak R. Shah, Accountant Member. - This appeal by assessee is directed against the order of learned Director of Income-tax (Exemptions); dated 24-6-2002 against o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hiring the hall were Rs. 30,000 for 2 day marriages and for other functions Rs. 15,000 per day. As regards the claims of the assessee in writing and orally through the authorized representative regarding conduct of mass marriages, it was revealed during enquiries that on the inauguration of the marriage chowltry, mass marriage was performed and the trust provided for free mangalsutra, clothes, etc. on that day which was also opening ceremony of the marriage hall. After the opening ceremony, no other mass marriages were conducted. However, the hall was being let out on marriages and other functions. When enquiry was made specifically as regards conducting of yoga classes, it was revealed that apart from letting out of the hall for marriag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts are of general public utility and hence, charitable in nature. He submitted that the mass marriage was conducted under the auspicious of the trust when the building was inaugurated. Thereafter no mass marriages have been conducted as no suitable match is found. Some activities on conducting yoga classes are also conducted. The assessee has also spent on feeding poor people. The DIT (Exemptions) is not justified in refusing registration as the inquiry for registration under section 12A is limited to find out whether the activities of assessee-trust are genuine and satisfaction about the objects of the trust. So long as the objects are charitable in nature, registration cannot be refused under section 12A of the Act. For this proposition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such objects. All the activities so far have been only towards construction of a choultry. As per the finding of learned DIT (Exemptions), the choultry is let out on hire on commercial basis. The hiring of choultry is not for attainment of other objects, but seems to be the main object so far pursued by the appellant. The mere spending of Rs. 2,000 on yoga classes and Rs. 5,000 on feeding poor people out of the total receipt of over Rs. 62 lakhs, do not establish that the assessee is pursuing wholly charitable activities. The decision relied by learned counsel for assessee will not apply to the present set of facts, as in the said case, it was found that the assessee were established wholly for charitable purpose and were also pursuing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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