TMI Blog2013 (12) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... &1633/Mds/2012 - - - Dated:- 4-2-2013 - Dr. O. K. Narayanan And Shri Vikas Awasthy,JJ. For the Appellant : Shri G. Baskar, Advocate For the Respondent : Shri Guru Bashyam, IRS, JCIT ORDER Per Dr. O. K. Narayanan, Vice-President These appeals are filed by the assessee. The first appeal is directed against the order of the Commissioner of Income-tax, rejecting the application filed by the assessee for obtaining registration under sec.12AA of the Income-tax Act, 1961. The second appeal is filed against the order of the Commissioner of Income-tax, rejecting the application filed by the assessee for grant of approval under sec. 80G(vi) of the Act. 2. When the assessee applied for registration under sec.12AA, the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de food free of cost to poor people and to carry on such philanthropic activities for the benefit of the downtrodden. 6. The objects of the trust deed are of course charitable in nature. The reason pointed out by the Commissioner of Income- tax to reject the registration is that the assessee has not shown anything to prove that it had in fact carried out any charitable activity. We are of the view that the finding of the Commissioner of Income-tax is premature. The trust deed was executed on 14.11.2011 and got registered on 16.11.2011 with the Joint Sub Registrar. Immediately after two months, the assessee has put in an application for registration in Form 10A on 2.2.2012. The case of the Commissioner of Income-tax is that the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. We find that his order is arbitrary and it cannot be upheld. 8. As we have already stated, the objectives declared by the assessee in its trust deed are charitable in nature. The assessee trust is in infancy. It has to start its activities. There is no ground at present to say that the assessee is not going to carry on its own objectives. There is also no ground to presume that the assessee has violated the provisions of law. In these circumstances, we find that the assessee trust is entitled for registration under sec.12AA. 9. The Commissioner of Income-tax is, therefore, directed to grant registration under sec.12AA to the assessee. The assessee shall be treated as a recognized charitable institution since the date of its in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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