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COMMISSIONER OF INCOME TAX, BIKANER Versus. GOPI RAM GOYAL CHARITABLE TRUST

2016 (7) TMI 110 - RAJASTHAN HIGH COURT

Scope of enquiry for granting registration u/s 12A - Held that:- Enquiry shall be confined to the objects of the trust or institution & genuineness of its activities and cannot travel to the extent that whether the income of the trust from the property is wholly applied for the charitable purposes or not so as to make them entitle to claim exemption under Section 11 & 12. - While considering registration application, CIT has transgressed its jurisdiction in recording that it is not proved th .....

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PPEAL NO.186/11) - Dated:- 2-6-2016 - MR. SANGEET LODHA AND MR. KAILASH CHANDRA SHARMA, JJ. For The Appellant : Mr.G.S.Chouhan For The Respondent : Mr.S.L.Jain 1. This appeal is directed against order dated 12.6.09 of Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, Jodhpur, whereby an appeal preferred by the assessee-Gopi Ram Goyal Charitable Trust against the order dated 17.4.08 passed by the Commissioner of Income Tax (CIT), Bikaner, rejecting the application preferred by the assessee und .....

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essee had shown addition of ₹ 11,18,251/- during the year out of which ₹ 11,00,000/- have been shown as FDR with the bank but it was not clear that whether fund was deposited as per requirement of Section 11(5) of the Act. Learned counsel submitted that issue of corpus fund donation was not proved by the assessee by producing any evidence on record hence, the assessee could not have claimed that it has applied its income to the extent of 85%. Learned counsel would submit that the ass .....

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rovisions of sub-section (2) of Section 12AA, the CIT was under an obligation to pass an order granting or refusing registration before the expiry of six months from the ends of the month in which the application was received under clause (a) of subsection (1) of Section 12A of the Act and thus, the CIT having failed to dispose of the application within the stipulated period, the ITAT was justified in holding that failure to do so will amount to deem that the registration is granted. Learned cou .....

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substantial question of law and thus, the appeal deserves to be dismissed. 4. We have considered the rival submissions and perused the material on record. 5. As per Section 12 AA (1) (b) of the Act, the registration shall be granted by the Commissioner on being satisfied about the objects of the trust or institution and genuineness of its activities. Undoubtedly, for claiming exemption under Section 11 & 12 of the Act, the registration under Section 12A is condition precedent but, the regis .....

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s of its activities and therefore, it cannot travel to the extent that whether the income of the trust from the property is wholly applied for the charitable purposes or not so as to make them entitle to claim exemption under Section 11 & 12 of the Act. 6. A bare perusal of the order passed by the CIT makes it abundantly clear that it has transgressed its jurisdiction while considering the application preferred by the assessee under Section 12A of the Act. The CIT has proceeded to record the .....

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h Joint Commissioner of Income Tax concerned, but did not pass any order on the application of the assessee for the registration and therefore, the assessee had to approach this court for appropriate relief and after the directions being issued by this court, the application of the assessee was considered by the CIT. It is a matter of record that after perusing the report of the Income Tax Officer, documents and information filed by the assessee, the JCIT being satisfied about the genuineness of .....

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