TMI Blog2014 (3) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... d order and direct the granting of registration contemplated u/s 12AA(1)(b)(i). - Decided in favour of assessee. - I.T.A.No.4030/Del/2013 - - - Dated:- 21-3-2014 - SHRI R.S. SYAL AND SHRI A.D. JAIN, JJ. For The Appellant : Ms Sulekha Verma,C.I.T.DR For The Respondent : Shri Romal Jain ORDER PER R.S. SYAL, A.M. This appeal by the assessee is directed against the order dated 31.05.2013 passed by the Commissioner of Income-tax denying registration u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961 (hereinafter also called `the Act ). 2. Briefly stated, the facts of the case are that the assessee applied for registration of the Trust u/s 12A(a) of the Act by means of application which was filed on 20.11.2012. The ld. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be associated with the noble cause undertaken by the assessee society for providing medical relief to the deprived sections of the society. The ld. Commissioner of Income-tax, considering the facts in entirety, denied registration u/s 12AA by holding that there was no evidence of organizing camps by way of advertisement, publicity or otherwise; the registers do not have even a single complete address; doctor s certificate prescribing medicines in bulk made no sense since the medicines were available without prescription; there was no clear relationship between Dr. Sunanda Kalra and Doon Trauma Centre; Dr. Lavkush of Doon Trauma Centre was not able to clarify as to how many camps were attended by him. In the light of above facts, the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Subscription. When such details were available, the ld. Commissioner of Income-tax ought not to have denied registration for lack of complete address. Ordinarily, when camps are organized in far flung places, such as, villages etc., the name of the village itself represents the address of the persons getting treatment. The next reason adduced by the ld. Commissioner of Income-tax for not granting registration is that the doctor s certificate prescribing medicines in bulk made no sense since the medicines were available without prescription for common diseases. We fail to comprehend as to how this reason can come in the way of refusing registration when the assessee is otherwise engaged in carrying on charitable activities. The other po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual taking up of charitable and religious activities. The inquiry contemplated at this juncture is basically `objects focused primarily meant for satisfying himself about the objectivity of the charitable or religious objects of the trust or institution and in order to reach such satisfaction also conduct inquiries which are `activities focused , if the activities have been embarked upon. The principal focus is on the examination of objects of the trust or institution and `activities focused inquiry is only subsidiary or supplementary to the `objects focused inquiries. That apart, there are sufficient safeguards under the Act to turn heat on the assessee and protect the exploitation of the benefit of grant of registration, if the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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