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TMI Blog2016 (1) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... of 150 days in filing the appeal. The assessee has filed an affidavit praying for condonation of delay as under: "The petitioner submits that one of the Trustees, Mrs.J.Ambujam, fell seriously ill towards the end of March 2013 and had to be given prolonged medical attention due to her advanced age. She was advised to be on complete rest for a few months thereafter. In attending to her mother, the Managing Trustee, Dr. Mrs.Geetha Arun, lost track of the order received from the DU(E) and the need for further follow-up action. Only towards the middle of September did she realize that the appeal to the Tribunal has not been prepared and filed. Immediately thereafter, the Managing Trustee contacted her auditor, who in turn handed over the pap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee for registration u/s 12AA of the Act. Therefore, the assessee is in appeal before us. 6. The ld. Counsel submitted that the assessee-trust is committed for the charitable activities and the activities of the trust are charitable in nature. The DIT(E) has taken one of the isolated incidental activity and denied registration u/s 12AA of the Act to the assessee. The ld. Counsel prayed that the assessee may be granted registration u/s 12AA of the Act. He further submitted that at initial stage of registration, the scope of enquiry by the DIT(E) is very limited. He relied on the judgment of the Hon'ble Madras High Court in the case of DIT(E) vs M/s RJBV Vasudevan Educational & Charitable Trust in Tax Case (Appeal) No.729 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in children and in youth, the senses of patriotism, values, ethics and skills and impart education based on Indian systems, heritage, thought, culture, traditions and learning methods and skills. * To carry out research in the field of Education, to carryout out any program for improving the physical health condition, to develop and promote sports and physical fitness activities of poor children and particularly students of schools run, managed or operated by Panchayats, Government, Corporation and any local authority. * To carry on any activity of public charitable in nature." 2. From the above, it is very clear that the assessee-trust is created for the purpose of charitable activities. This fact is not even disputed by the DIT(E). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant of registration. In so considering the application, the Commissioner has to give an opportunity to the assessee as provided for under proviso to sub-section (1) of sec. 12AA. Under sub-section (3) of Sec. 12AA, the Commissioner is given power to cancel the registration, if he satisfies that the objects of such trust are not genuine or not being carried on in accordance with the objects of the trust. When such an authority is vested with the Commissioner to cancel the registration in the event of the trust not being carried on in accordance with the objects of the trust, we do not find any ground to say that merely on the date of the application, the assessee trust had not commenced its activities, hence, registration could not be grante ..... X X X X Extracts X X X X X X X X Extracts X X X X
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