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TMI Blog2015 (11) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... r any of the Ground of Appeal. 2. The brief facts of the case are that the appellant society was registered under the Societies and Registration Act on 8th September, 1999 with the following objects: 1. To promote and foster social, cultural and moral behaviour. 2. To adopt ways and means to promote social welfare & happiness and alleviate human suffering and misery irrespective of caste, creed, colour and ideology. 3. To improve the living conditions of helpless people by welfare schemes. 4. To maintain libraries, reading rooms and dispensaries for general use among the members. . 5. To promote secular democratic behaviour in members and in the society. 6. To arrange and organise seminars, conferences, exhibitions and similar acts likely to promote, social, moral, spiritual, cultural and physical developments and national means and stamina. 7. To arrange, hold and establish social gatherings and to celebrate festivals of national recognition likely to bring about social and mental harmony, peace and fellowship. 8. To arise the consciousnss among the members and others against the social evils and to promote the sense of responsibility and discipline to be good inha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property from Central Government, State Government, Non-government agencies, charitable trusts by way of donations or grants or contribution or by taking loan from public and private financial institutions. The funds, properties, assets and all other resources, present and future, of the Society shall be utilized for any or all the purposes or objects of the Society as stated above and also for all other similar activities in furtherance of ideals of truth and non-violence. financial institutions. The funds, properties, assets and all other resources, present and future, of the Society shall be utilized for any or all the purposes or objects of the Society as stated above and also for all other similar activities in furtherance of ideals of truth and non-violence. 2.1 The appellant society made the application in Form No. 10A for registration of the society under Section 12AA of the Act before the Commissioner of Income Tax (Exemptions), Chandigarh on 07.10.2014. The said application was rejected by the learned Commissioner of Income Tax (Exemptions), Chandigarh, by stating that the appellant society had been claiming depreciation on land which is not permissible under the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of all, we shall deal with the first objection raised by the CIT. In our considered opinion, it is undisputed fact that the appellant society filed the returns of income with the Income Tax Officer (Exemption), Rohtak. We also find from the paper book that the Deputy Commissioner of Income Tax, Rohtak, Circle - Rohtak, had issued scrutiny notice under Section 143(2) of the Act dated 22nd September, 2014 for the assessment year 2013-14. Therefore, it is the Commissioner of the Income Tax, Rohtak, who had valid jurisdiction for the appellant society. The jurisdiction of Commissioner of Income Tax is always determined with reference to the situs of the Assessing Officer. In the circumstances, the first objection raised by the CIT is rejected and it is worthwhile to mention here that the learned CIT(DR) fairly conceded before us that this objection does not hold water. 6. Now, coming to the second objection raised by the CIT that the proviso to Section 2(15) is applicable to the appellant society and the appellant society had failed to comply with the direction of the Commissioner of Income Tax to file the details of the donors of the corpus funds. The scope of the power of Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act is to examine the genuineness of the objects of the institutions, but not the application of income of the trust for charitable. The stage for application of income is yet to arrive when such trust/institution files the return. The relevant para of this case is reproduced as under: ".................Therefore, the provisions of Sections 11, 12 or Section 10(23C) of the Act, deal with the income of a Trust or of the Institution and the circumstances as to when such income is to be excluded for computing the total income, but the basis of such benefit is the registration under Section 12AA of the Act. Unless a Trust or Institution is registered under Section 12AA of the Act, such Trust or Institution shall not be entitled to exclude from its total income, deductions or contributions or from other sources. Therefore, the principles laid down for excluding the income from consideration under Section 10(22) now 10(23)(C) or Sections 11 and 12 are not applicable while considering the application for registration under Section 12AA of the Act. The application for registration is required to be made within one year of the creation of the Trust. Section 12AA of the Act, requires sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Income Tax, Rohtak, to grant registration to the appellant society within a period of 30 days from the date of receipt of this order. Accordingly, the grounds of appeal filed by the appellant society are allowed in full. 8. In the result, the appeal filed by the assessee is allowed." 7. Respectfully following the ratio laid down in the above order, we direct the Commissioner of Income Tax (Exemptions), Chandigarh, to grant registration to the appellant society under Section 12AA of the Act. Accordingly, the grounds of appeal filed by the assessee society are allowed. ITA No. 2286/Del/2015: 8. The present appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Exemptions), Chandigarh, denying the approval under the provisions of Section 80G of the Act. The approval was denied on the same grounds on which the grant of registration under Section 12AA of the Act was denied. In the appeal i.e. ITA No. 2285/Del/2015, we have already directed the Commissioner of Income Tax (Exemptions), Chandigarh, to grant registration in the circumstances mentioned therein. Accordingly, we direct the ld. Commissioner of Income Tax (Exemptions), Chandigarh, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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