TMI Blog2015 (9) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... education programme. It also received ₹ 3,75,000/- from Boston Scientific India Pvt. Ltd. as donation towards Newer Advance Intervention cardiology. DIT(E) has wrongly mentioned that it is professional receipt. The assessee society has conducted the activities /workshop/seminars.he assessee society has also enclosed paper cutting and photographs in support of said activities. From Income & Expenditure account, it is clear that the assessee society has spent a same 7,36,069/- on the above charitable activities. Therefore, DIT(E) is not correct in his conclusions and rejecting the assessee societies application in Form No. 10A. Hence, we direct that assessee society be granted registration u/s 12A of the Act. - Decided in favour of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time limit prescribed. Later the assessee was advised to file separate appeals for rejection of registration u/s 12A and exemption u/s 80G and accordingly appeals relating to ground of exemption u/s 80G was filed belatedly by 106 days. On perusal of the reasons for the delay in condonation petition we, are convinced that the delay in filing appeal No. 2223/13 was reasonable, hence, the delay in filing the appeal is condoned and we dispose off the same on merits. 5. Brief facts of the case are as follows: The assessee society had filed two applications for registration u/s 12A and exemption u/s 80G of the Act on 10.2.2012. The DIT(E) rejected the said application vide his order dated 22.8.2012. The observation of the DIT(E) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration and the memorandum of rules and regulations of the assessee s society. The other paper book contains the copy of the audit balance sheet, the income and expenditure account for the year ending 31st March , 2012 etc. The Ld. Counsel for the assessee submitted that the objects of the assessee society are charitable in nature and donations received are for activities which are charitable and are in consonance with the objects of the assessee s society. Further it was submitted that when the application for registration u/s 12A is to be considered by DIT(E), he has to examine whether the said application is made in accordance with the requirement of section 12A read with rule 17A and whether form No. 10A has been properly filled up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of granting registration, DIT (E) is not to examine the application of income. It was stated by the Hon ble Court that all that he may examine is whether the application is made in accordance with requirement of section 12A read with Rule 17A and whether form No. 10A has been properly filled up. He may also examine whether the object of the trust are charitable or not. At this stage it is not proper to examine the application of income. 9. Similar view has been expressed by the Hon ble Karnataka High Court in the case of Sanjeevamma Hanuman the Gowda Charitable Trust vs. DIT (Exemption) (supra) wherein it was held DIT (E) is to verify the objects of the trust and not the activities. If the activities are not charitable, it was held by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue s contentions are correct then, necessarily, a condition would have to be read in to the provision that the Commissioner should be satisfied that the Trust is in fact engaged in charitable activities which would in turn inject considerable deal of subjectivity. It is quite possible that if such flexibility is introduced, it would be susceptible to varied interpretation by the different authorities, in that some would be satisfied with activity of few months, while others may wish to examine the activities of the organization for longer time. In this view of the matter, this Court is persuaded to follow the interpretation given to Section -12AA by the Karnataka High Court in Director of Income Tax (Exemptions) v. Meenakshi Amma Endowment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Rajneesh Kapoor president of the society delivered an awareness talk. c) On 22nd January, 2012 it has organized a Health Camp at Allahabad where about 500 poor patients were examined, BP readings were taken and consultation was given by Dr. Kapoor d) On 29th January,2012 the society has donated ₹ 7000/- to Matri Kalyan Manch to distribute Blankets and Medicines to poor patients. 13. The assessee society has also enclosed paper cutting and photographs in support of said activities. From Income Expenditure account, it is clear that the assessee society has spent a same 7,36,069/- on the above charitable activities. Therefore, DIT(E) is not correct in his conclusions and rejecting the assessee societies application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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