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2015 (12) TMI 1409 - ITAT DELHI

2015 (12) TMI 1409 - ITAT DELHI - TMI - Registration u/s 12A(a) denied - Held that:- When the assessee has produced certain evidence regarding free coaching camps distribution of kits etc. registration can not be denied on the ground that the activity is insignificant.

Collection of entry fee and subscription /contribution and utilising the same for incurring expenditure on tournaments etc. cannot be a reason for coming to conclusion that the activity of the assessee is on commercial .....

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SHRI J.SUDHAKAR REDDY ACCOUNTANT MEMBER For The Appellant : Shri S.K. Matta, CA For The Respondent :Shri J.P. Chandrekar, Sr. DR ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by the assessee directed against the order of Ld. CIT , Dehradun u/s 12AA(1)(b)(ii) of the Income Tax Act dated 26.2.2013 wherein the Ld. CIT(A) has rejected the application filed by the assessee for registration u/s 12A(a) of the Income Tax Act, 1961. 2. The registration was rejected on the followi .....

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substantial activity to show the general public are benefited, is produced. v) Spot inspection suggests that the activities have not been taken up after 2003 due to personal compulsions. vi) Subscription/contribution and tournament expenses are incurred expenses against the same and hence is covered by the fourth limb of clause 15 of section 2 of Income Tax Act 1961. 3. We have heard Shri S.K. Matta, Ld. Counsel for the assessee and Shri J.P. Chandrekar Ld. Senior DR on behalf of the revenue. T .....

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ugh the medium of this association in the field of games, education and genuine needs of the players through Govt. Sports departments 5. To satisfy the feeling that tennis is the game of general public 6. To help and cooperate in formulation of schemes in the state with respect to cultural, physical, social, moral, educational and sports activities with the help of administration and sports Ministry 7. To get support of general public in holding competitive events of tennis with the help of loca .....

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ree medical facilities, research centres, training centres, games and sports, yoga centres, libraries, free hostel facilities etc. to the players of tennis and to run and manage these facilities. 12. To propagate and popularise the game of tennis through sports departments and to motivate state tennis units. To organise tennis events on the occasions of days of national interest in the state. To propagate the game of tennis in rural areas and to promote this game through social and mutual benefi .....

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on, the objects of the trust have to be examined and if they are charitable in nature, registration has to be granted. There is no dispute that the objects are charitable in nature. There is no evidence that the activities are not genuine under the circumstances we hold that the claim of the assessee is to be allowed . 6. A charitable trust for purposes of starting an educational institution had acquired lands for about ₹ 17 crores, but had not obtained the necessary affiliation from the G .....

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n CIT vs. Surya Educational and Charitable Trust (2013) 355 ITR 280 (P & H). It was pointed out that the Commissioner was not justified in his expectation that there should be activity at the time of application. Section 12AA(3) which empowers cancellation makes it clear that registration can be cancelled only where the activities are not carried out in conformity with the objects. The same reasoning should apply for grant of registration as well. 6.1 In yet another case of Director of Incom .....

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on for denial, in Hardayal Charitable and Educational Trust v. CIT (2013) 355 ITR 534 (All). In the same case, there was also another reason that family logo was utilised for the trust indicating that the trust was intended to promote family business. The Tribunal felt that the arguments of the Commissioner had not been refuted and advised that a fresh application may be filed after activities are commenced. The High Court did not consider it necessary to await commencement and that genuineness .....

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