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M/s Waste Impact Trust Versus The Commissioner of Income-tax (E) , Queen’s Road, Bangalore

2016 (2) TMI 562 - ITAT BANGALORE

Denial of registration u/s 12A and approval u/s 80G - Held that:- Genuineness of the activities of the trust cannot be gone into at the time of registration of the trust. It is only after the activities of the trust are commenced the genuineness of the objects can be examined during the course of assessment proceedings, after the grant of registration by the IT Authorities. We direct the ld.CIT(Exeptn.) to grant the registration u/s 12A of the IT Act, after satisfying himself that the objects of .....

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st the orders of CIT, (Exptn.) dated 31-07-2015 denying the registration u/s 12A of the IT Act, and recognition u/s 80G of the IT Act, 1961. 2. Briefly, the facts of the case are that the assessee-trust was formed on 11-11-2014 and it was duly registered with the Subregistrar, Jayanagar, Bangalore. The assessee society was formed with the following objects. i) To provide sustainable services in all areas affecting the total quality of environment, ground, water and air. ii) To provide sustainabl .....

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timize performance and impact, on the environment; ix) To support high potential initiatives, helping them build operational capacity for growth and prepare for scale; XII) To support building of institutions and training programmes for creating world class professionals to work in the environment and waste management sector; xi) Generally to do such acts, deeds and other things which are incidental and conductive to the attainment of all or any of the above objects. 3. Thus, the assessee-societ .....

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by the assesseesociety vide letter dated 19-06-2015. After perusing the information filed by the assesee-society the CIT vide his impugned order dated 31- 07-2015 had denied the registration u/s 12A and approval u/s 80G of the Act, vide impugned order dated 31-07-2015 by holding that the assessee society had not carried out any activities of the objects enumerated in the trust deed and therefore, inferred that the asseseesociety had not furnished any documentary evidence to show the genuineness .....

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on the orders of the CIT(Exeptn.) . 7. We have heard the rival submissions and perused the material on record. 8. In the present appeal, the only issue to be adjudicated is whether the CIT(Exeptn.) is justified in denying the registration u/s 12A of the Act and approval u/s 80G of the IT Act, 1961. The ld. CIT(Exeptn.) denied the registration only on the ground that the assessee- trust had not commenced the activities. Therefore, he inferred that the genuineness of the trust activities was not .....

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e Hon ble High Court after referring to the its earlier decision in the case of Sanjeevamma Hanumanthe Gowda Charitable Trust Vs DIT(Exeptn.) held as follows; 4. It is an undisputed fact that at the time of application for registration the respondent society had not commenced its activities and had not received the income. The question of verifying the genuineness of the activities of a trust can be considered only after it is registered and carries on the activities. It is settled law that in t .....

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n for genuineness of the society or trust, the CIT has to look at the objects of the trust and it is not authorized to go into the nature of the activity by which the income is derived by the trust. 5. In the present case, the question is with regard to the registration of the trust in question wherein the objects have been clearly specified. The question of assessing the activities of the trust would arise only after the trust is registered and carries on the activities. At the time of initial .....

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eevamma Hanumanthe Gowda Charitable Trust Vs DIT(Exeptn.) 285 ITR 327 (Kar.) Hon ble P&H High Court in the case of CIT Vs Surya Education and Charitable Trust (2013) 355 ITR 280(P&H) and Allahabad High Court in the case of Fifth Generation Education Society Vs CIT 185 ITR 634 (All.HC) held as follows vide para-7 of the judgment..……. 7. The ratio that can be culled out from the above decisions is that the Commissioner is only entitled to examine whether the objects of the in .....

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