TMI Blog2015 (12) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... ously pursue its objects. Further on perusing the objects of the trust, we find that they are both religious and charitable in nature because the objects of the Trust provides so. Trust deserves to be granted registration U/s.12AA of the Act. Unless the registration is granted to the assessee trust, it would be difficult for the assessee trust to pursue its objects. Therefore, it is the primary duty of the Ld. CIT to grants registration U/s.12AA of the Act after examining the objects and genuineness of the trust. In this case before us there is nothing adverse to suggest the genuiness of the Trust or its objects. Considering the facts and circumstance of the case, we are of the considered view that the Ld. CIT ought to have granted regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delay. After considering the same, we hereby condone the delay of 57 days in filing the appeal. 4. The brief facts of the case are that the assessee is a trust, constituted by a trust deed dated 12.08.2013, filed its application on 06.09.2013 seeking registration U/s. 12AA of the Act. After analyzing the relevant documents furnished by assessee-trust, the Ld. CIT observed that the assessee Trust had not carried out any substantial charitable activity in furtherance of the objects of the Trust and also genuineness of activities is not yet established and therefore, he refused to grant registration to the assessee trust u/s.12AA of the Act. 5. Before us, Ld. A.R. argued that, at the time of granting registration U/s. 12AA of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip service, Gospel Meetings, Revival Meetings, Bible Study, Pastor Ordination Free Marriage and Prayer Meetings to promote knowledge of Christian love among public and to support poor, widows, etc. GOSPEL MINISTRIES a) To establish Churches and Prayer Centers. b) To conduct gospel work and conduct worship services. c) To publish and distribute books, periodicals, Literature, Magazines, tracts and cassettes, connected with Christianity and Bible. d) To conduct Christian audiovisual programmes and to promote gospel awareness through audio/visual and legal broadcasts whether by radio, television or otherwise. CHILDREN MINISTRIES To give help to the deserving children fir better education from tl pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows etc., g) To provide food, medicine and other help and assistance of any shape of form to the poor deserving and needy persons. h) To provide Medical care for the Orphan Old aged people. i) To give, provide, render help and assistance in cash or kind to poor. j) To establish contribute to educational and cultural Institutions Colleges, SchoolsLibraries and Reading Rooms etc., k) To support the Tribal and work towards Tribal Welfare. l) To establish promote, Set-up run, maintain assist finance and to help in the setting up maintaining and running orphanages, widow homes, poor homes, and other establishment for the relief and help for the poor, old and destitute and Training programmes for youth social ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Trust. For the removal of doubts, it is hereby declared that all the objects of the Trust will be carried out without any motive of profit. Therefore we are of the considered view that the Trust deserves to be granted registration U/s.12AA of the Act. Unless the registration is granted to the assessee trust, it would be difficult for the assessee trust to pursue its objects. Therefore, it is the primary duty of the Ld. CIT to grants registration U/s.12AA of the Act after examining the objects and genuineness of the trust. In this case before us there is nothing adverse to suggest the genuiness of the Trust or its objects. Considering the facts and circumstance of the case, we are of the considered view that the Ld. CIT ought t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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