TMI Blog2011 (2) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... as to both the objects and in the absence of any other material, the question of law as framed cannot arise and, consequently, the appeal is dismissed - 190 of 2005 - - - Dated:- 14-2-2011 - FERDINO INACIO REBELLO, SATISH CHANDRA DR., JJ. JUDGMENT 1. This appeal was admitted on the following questions: "1. Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was legally correct in giving directions to the Commissioner of Income-tax-II, Lucknow, to grant registration to the society under section 12AA of the Income-tax Act, 1961 ? 2. Whether, on the facts and in law, the learned Income-tax Appellate Tribunal was legally correct in holding that where the aims and objects appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion inherited the movable and immovable assets located at the branches "New Srinagar" and "Krishnanagar". As the erstwhile society never compiled its accounts, hence no final accounts reflecting the value of fixed assets existed at the time of dissolution. The learned Commissioner (appellant) also noted that the assessee-society was asked to furnish registration proof of "Lucknow Shikshan Sansthan" as well as its "Smriti Patra" and "Niyamawali". In response thereto, the copy of registration certificate of the "Lucknow Shikshan Sansthan" was furnished but its "Smriti Patra" and "Niyamwali" were not produced. The appellant herein proceeded in the absence of the same and opined that it was not known whether the society existed for charitable p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005, which has been challenged before this court by the appellant-Commissioner of Income-tax-II, Lucknow. 4. On behalf of the appellant, learned counsel has contended that firstly in the absence of "Smriti Patra" and "Niyamawali", the learned Tribunal could not have proceeded to direct the Commissioner of Income-tax to register the society. Secondly, it was submitted that at the highest if the Tribunal had come to the conclusion that there were sufficient material for arriving at the conclusion which it has arrived at, it ought to have remanded the matter to the Commissioner of Income-tax for reconsideration. Reliance was placed upon a judgment of the Supreme Court in the case of Municipal Corporation of Delhi v. Children Book Trust, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontents now raised is that the applicant-respondent had not produced the "Smriti Patra" and "Niyamawali" of the appellant. The finding recorded by the Commissioner of Income-tax was documents not of this assessee but of its predecessor in title. Apart from the above, and considering the finding of the Commissioner, it is evident that merely by observing that the objects of the society were not charitable, cannot be a ground for refusing to grant registration. The Commissioner had to apply the test whether the activities are genuine and its object charitable. 9. Considering the above, the Tribunal having come to the conclusion that the assessee had satisfied the conditions for registration under section 12AA of the Act as to both the obj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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