TMI Blog2016 (5) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... , we observe that these objects nowhere point to the propagation of religious teachings and singing. Even if singing or teachings of specific kind are promoted through these objects, nowhere from other objects of the trust it is coming out that these teachings are to be given to a particular community only. The teachings of the Guru Granth Sahib are meant for each and every community and cannot be said to be for the propagation of a particular religious tenet. After observing such, we also emphasize that for granting registration under section 12AA of the Act, there is no bar on any trust which as per the Commissioner of Income Tax (Exemptions) cannot be given registration because of its being religious in nature. The only condition at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific person or persons. We are in agreement with the submissions made by the learned counsel for the assessee that at the time of granting of registration, the only two factors, which are to be taken into consideration by the Commissioner of Income Tax (Exemptions) are charitable character of the objects of the trust and genuineness of the activities. Nowhere in his whole order, the Commissioner of Income Tax (Exemptions) has brought on record any evidence or material to show that the objects of the assessee trust are not charitable or the activities of the assessee trust are not genuine. In view of this, we direct the Commissioner of Income Tax (Exemptions) to grant registration under section 12AA of the Act to the assessee. - Deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of October every year for the poor persons and eye camp was held in February, 2014 and also on many earlier occasions. The trust on application from the poor and needy provide them with monetary aid for ailing, marriages, school fees for the poor and deserving students, etc. Free ration is also provided to the poor who have no earning member in the family and are below poverty line. It was argued that the application for registration under section 12AA of the Act has been rejected by the Commissioner of Income Tax (Exemptions) on a wrong premise that the activities of the trust are for the propagation of religious teachings and singing only. This is also a wrong inference arrived at by the Commissioner of Income Tax that the founders are g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara 3. The first objection raised by him for denial of registration is that the trust is formed mainly for the propagation of religious teachings and singing. This is based on the objects of the trust at Sr.Nos.1, 6, 7 and 8, which read as under : 1) To impart free Gurmat Sangeet 6) To construct buildings and run institutions Therein for the spread of teachings enshrined in the holy Guru Granth Sahib. 7) To organize a Kirtan Darbar once a year. 8) To organize free Gurmat camps periodically At various places in India. 6. On the basis of these objects, the Commissioner of Income Tax concluded that these are purely religious in nature and on that basis, he further concluded that the trust is formed mainly for the religious pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2AA is that at Point No.8 of the Trust Deed, it has been provided that at the time of dissolution, the assets of the trust shall be transferred to another society. We have gone through the objects as stated in the Trust Deed of the assessee, which is a part of the Paper Book filed by the assessee at page No.1 onwards. The said clause of the Trust Deed reads as under: 8. The Trust hereby created shall be irrevocable. However, the Founder reserves the right to dissolve the Trust in case the Trustees do not follow/ promote the aims and objects of the Trust. In such an event the assets remaining on the dissolution shall be transferred to another Society or Institution whose objects are similar to those of this Trust and that in no event sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not received towards corpus funds, the activities of the trust become non-charitable or become non-genuine. Acquiring assets from the receipts cannot in any way hamper the objects of the trust being charitable. 10. After stating all these objections, the Commissioner of Income Tax (Exemptions) concluded that these objects tend to point out that it is a closely held private trust whose purpose is to propagate religious tenets of Gurbani through music or singing. This is not a right reason for denying registration under section 12AA of the Act. There is no bar under section 12A not to give registration to a religious trust. Even a religious trust having charitable objects can be given registration under section 12AA of the Act. As reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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