TMI Blog2014 (1) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... rry out all the activities which are mentioned in the objects clause - The assessee was carrying on the activity of conducting Yoga Camps which constitutes a charitable activity - Any activity which is not of a charitable nature was not being conducted - There is nothing on the record before the Commissioner to doubt the charitable nature of the activity which is being conducted - The Tribunal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal which has remanded the proceeding back to the Commissioner for fresh consideration. 3. The Commissioner by his order dated 15 February 2012 declined to grant recognition on the ground that (i) the applicant trust was not carrying out all the charitable activities listed in its objects; (ii) no other activity except for Yoga Camps had been commenced; and (iii) though the dominant object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 80G(5)(vi) was issued. 5. From a reading of the order of the Commissioner of Income Tax-II, Lucknow, it is clear that an important circumstance which weighed with him was that the assessee was not carrying out all the activities mentioned in the objects clause of the trust. Now, ex facie the statute does not require that the assessee should carry out all the activities which are mentioned in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
