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2015 (12) TMI 1369 - ITAT CHENNAI

2015 (12) TMI 1369 - ITAT CHENNAI - [2015] 43 ITR (Trib) 678 (ITAT [Chen]) - Registration under section 12AA - CIT had rejected to grant registration U/s.12AA because the assessee was yet to commence its charitable activities and therefore, genuineness of the activities could not be established -BHeld that:- no justification in the action of the Ld. CIT for refusing to grant registration U/s.12AA of the Act on this flimsy ground. The assessee trust is in the incubation stage, and has not carried .....

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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 registration when the assessee has categorically explained the cause of delay in .....

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t : Mr.A.S.Sriraman,Advocate For The Respondent : Mr.P.B.Sekaran,CIT, D.R ORDER PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER:- This appeal is filed by the assessee, against the order of the Commissioner of Income Tax-1, Coimbatore dated 19.03.2014 in C.No.127(481)/CIT-1:Cbe/2013-14 wherein the Ld.CIT-I rejected the application filed by the assessee Trust seeking registration under section 12AA of the Income Tax Act, 1961. 2. The assessee aggrieved by the order of the CIT-1 has raised ten elaborate .....

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s 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 as .....

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other hand, Ld. D.R relied in the order of the Ld. CIT and argued in support of the same. 6. We have heard the rival submissions and carefully perused the materials available on record. It is apparent from the facts of the case that the Ld. CIT had rejected to grant registration U/s.12AA of the Act to the assessee because the assessee was yet to commence its charitable activities and therefore, genuineness of the activities could not be established. At the outset, we find no justification in the .....

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provides as follows:- OBJECTS OF TH TRUST The main object of conducting Missionary Activities like regular Worship 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 .....

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ns and Training programmers. c) To establish how to obtain Youth Fellowship. MINITRY OF EVANGELISM Personal Evangelism, seminars, small and large meetings, crusades, supporting and encouraging ministers and ministries with the same version of this Trust, sending missionaries in and outside India. LITEREATURE MINISTRY The Trust aims at the setting up of a printing and publishing house, book shops and libraries, publishing book and other writers in different language, magazines, brochures, booklet .....

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m time to time. d) To provide proper care, shelter and nourishment to the Orphans. e) To provide a good education for the Orphan children f) To give, provide, bender help assistance in cash or kind to poor destitute, widows 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 estab .....

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n such institutions and establishment doing gospel work and religious activities n) To establish, promote, set-up, run, maintain, assist, finance or to help in the setting up, maintaining and running of orphanages, widow homes, home for HIV/AIDS persons, leprosy home and other such establishments for the relief and help of the poor, old and destitute. o) To help people affected by natural calamities. p) To the talented youngsters with their education and employment q) To implement Awareness Prog .....

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