TMI Blog2011 (6) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration cannot be denied to the assessee for the reason that it is not carrying on charitable activities. Religious activities are also construed to be charitable activities as per the decision of Hon ble Allahabad High Court in the case of COMMISSIONER OF INCOME-TAX VERSUS RADHASWAMI SATSANG SABHA [ 1953 (10) TMI 36 - ALLAHABAD HIGH COURT] and the decision of the Hon ble Supreme Court in the case of HAZARAT PIRMAHOMED SHAH SAHEB ROZA COMMITTEE VERSUS COMMISSIONER OF INCOME-TAX, GUJARAT [ 1966 (10) TMI 43 - SUPREME COURT] . The carrying of charitable activity at the stage of commencement of institution is not relevant to decide that whether such trust/ institution is entitled for registration. So long the objects of the trust are chari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had filed a single appeal on 11.12.2009, being ITA No.2107/Kol/20009 against the consolidated order dated 17.06.2009. However, on legal advice, assessee filed separate appeals for grant of registration u/s. 12AA and initial registration u/s. 80G. Therefore, the delay was caused. The assessee in the condonation petition has given date-wise details. After considering the same, we are of the opinion that assessee was prevented by reasonable cause from preferring appeal within the due date and therefore, we condone the delay in filing the appeal and proceeded to decide the assessee s appeal on merit. 3. The assessee was denied registration u/s. 12AA mainly on the ground that assessee had not commenced its activities as contemplated in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the activities of the trust. He, therefore, rejected the assessee application for grant of registration u/s. 12A . The assessee-trust came in appeal before the I.T.A.T. The Delhi Bench of I.T.A.T. after carefully considering the rival submissions, trust deed etc. did not endorse the action of the C.I. T. in refusing grant of registration to the assessee-trust and held as under :- 9. We have carefully considered the rival submissions in the light of the material placed before us. We have gone through the supplementary trust deed, copy of which is placed at pp. 8 to 11 of the paper book. The same is registered with the Sub-Registrar vide his order dt. 24th May, 2007. We have also gone through the objects of the trust, a copy of which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjects of trust, which are religious, are charitable in nature. Thus, assessee also fulfills such condition. The carrying of charitable activity at the stage of commencement of institution is not relevant to decide that whether such trust/ institution is entitled for registration. So long the objects of the trust are charitable in nature, registration cannot be refused. If the trust is genuine. Therefore, we find no material on record to justify the action of the CIT vide which the assessee trust has been refused for grant of registration. We direct CIT to grant registration to the CIT (sic-assessee--trust). The appeal filed by the assessee is allowed. [Emphasis supplied] While deciding the appeal in the above case, the Tribunal took in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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