TMI Blog2014 (5) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in declining the registration to the assessee are not sustainable in law – Decided in favour of Assessee. - I.T.A. No. 263 of 2013 - - - Dated:- 28-4-2014 - Hemant Gupta And Fateh Deep Singh,JJ. For the Appellant : Mr. Akshay Bhan, Senior Advocate, with Mr. Aalok Mittal, Advocate For the Respondent : Ms. Urvashi Dugga, Advocate ORDER Hemant Gupta, J. The present appeal under Section 260 A of the Income Tax Act, 1961 (for short the Act ) is directed against an order passed by the Income Tax Appellate Tribunal, Chandigarh Bench A , Chandigarh (for short the Tribunal ) on 24.05.2013, whereby an appeal against an order passed by the Commissioner of Income Tax-I, Chandigarh declining registration under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one of the existing school and running it on day-to-day basis, but the assessee has not identified the primary objects, which the Society wants to undertake in order to carry on its charitable activities. Once the purpose of the Trust has not been established, therefore, the genuineness of the activities cannot be verified. The Tribunal concluded as under: 24. In view thereof, the Commissioner is to look into the objects of the society to determine whether the same are charitable in nature on not. In the facts of the present case and as held by us in the paras hereinabove, on consideration of the factual aspects we find that some of the objects of the assessee society are not charitable in nature and we are in conformity with the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t are procedural in nature, whereas sub-section (3) of Section 12AA of the Act empowers the Commissioner to cancel the registration, if he is satisfied that the activities are not genuine or are not carried out in accordance with the objects of the Trust or Institution. It is, thus, argued that the genuineness of the activities of the Trust, as a pre-condition for registration under Section 12AA of the Act deals with the existing activities or the activities, which are to be taken in hand in future. If an assessee does not satisfy the test of genuineness of activities at any subsequent stage, the registration itself can be cancelled in terms of sub-section (3) of Section 12AA of the Act. Therefore, the genuineness of the activities of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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