2013 (12) TMI 639

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..... , 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 .....

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..... the objects of the trust and genuineness of the activities carried out by it. He accordingly rejected the application filed by the assessee for granting registration under sec.12AA and declined to grant approval to the assessee under sec.80G as well. It is against the above that the assessee has come in appeals before us. 4. We heard both sides in detail. 5. The assessee is a public charitable t .....

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..... 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 has not accomplished its objectives wi .....

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..... for sometime to verify, whether the assessee has carried out charitable activities; whether it has violated any provisions of law relating to exemption provided under sec.11 etc. The Assessing Officer may make a report to the Commissioner of income-tax that the assessee has not carried on the activities, so that the Commissioner of income-tax can cancel the registration already granted, or else t .....

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..... 2AA. 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 inception. 10. As we have already granted registration under sec.12AA, the Commissioner of Income-tax will grant approval to the assessee under sec.80G as well. 11. In result, these appeals .....

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