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2016 (11) TMI 330 - ITAT KOLKATA

2016 (11) TMI 330 - ITAT KOLKATA - TMI - Grant of registration u/s.12AA denied - Held that:- The question whether activities of the trust are minimum or not is not a relevant criteria for grant of registration. Since, no other reasons have been given for not granting registration to the Assessee, we are of the view that the Assessee is entitled to grant of registration. If the objects of the trust have objects which are charitable in nature and if there is no material to suggest that the activit .....

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Decided in favour of assessee - ITA Nos. 64 & 65/Kol/2016 - Dated:- 19-10-2016 - Shri N. V. Vasudevan,J.M. And Shri M. Balaganesh, A. M. Assessee by : Ms.Komal Agarwal,Advocate Revenue by : Shri G. Mallikarjuna, CIT,DR ORDER Per Shri N. V. Vasudevan, J.M. ITA No.64/Kol/2016: This is an appeal by the assessee against the order dated 28/10/2015 passed by the CIT (Exemption), Kolkata passed u/s.12AA of the Income-tax Act 1961(Act). ITA No.65/Kol/2016: This is an appeal by the assessee against the .....

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ation. The CIT(E) however rejected the application vide his order dated 28.10.2015 for the reason that the activities of the Trust were found to be bare minimum to justify the claim of Registration. The assessee being aggrieved by the rejection of the registration u/s.12AA of the Act has preferred this appeal. 3. We have heard the rival submissions. The impugned order is a non speaking order and does not spell out the reason as to why the registration is being denied to the Assessee u/s.12AA of .....

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