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TMI Blog2013 (1) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate for the respondent. HEMANT GUPTA, J. (Oral) The Revenue is in appeal under Section 260A of the Income Tax Act, 1961 (for short 'the Act') arising out of an order passed the Income Tax Appellate Tribunal, Delhi Bench 'I' New Delhi (for short 'the Tribunal) on 20.08.2010 in ITA No.1168/Del/2007, in respect of registration of assessee as a charitable trust under Section 12A of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions nor has the assessee adduced any proof that the respective donors made the donations with specific directions towards corpus. The counterfoil do not bear any even complete addresses of the donors and in most of the cases only bare names are there on the receipts and without permanent account number. Thus, it was concluded that the trust has failed to comply with the provisions of the Act. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the judgment of Delhi High Court reported as Director of Income-Tax (Exemption) vs. Keshav Social and Charitable Foundation, 278 ITR 152 (Delhi) to argue that the failure to furnish the complete list of donors does not necessarily mean donations are unaccounted money, therefore, the said factor cannot be taken into consideration to decline registration. The list of 87 donors shows that the on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Trust or the Institution and was also required to make such enquiry as he may deem necessary. On the basis of enquiry conducted and the information submitted by the respondent, the introduction of donors, shows in-genuineness of activities of the trust. Therefore, it is a sufficient reason to decline registration in terms of Section 12AA(1) (a) of the Act. Consequently, while allowing the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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