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Commissioner of Income Tax (Exemption) U.P State Cons. Versus M/s Shivbachan Singh Samajothan Charitable Trust Sonbhadra

2016 (11) TMI 972 - ALLAHABAD HIGH COURT

Grant of registration - whether apart from the sale deed had not been able to produce any document to substantiate the fact of the degree college being established for a charitable purpose? - Held that:- We are unable to agree with the submissions in .....

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uation, such a finding of fact having been recorded and without there being any element of perversity in the same or any other adverse material on record there is no reason to accept the argument of the learned counsel for the appellant as they do no .....

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counsel for the appellant . The contention raised is that the appellate order impugned herein fails to appreciate the fact that the assessee, apart from the sale deed had not been able to produce any document to substantiate the fact of the degree co .....

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he purchase of land for the establishment of degree college therefore, in our considered opinion, rejecting the genuineness of the activities merely on the basis that the asseessee failed to submit the documents for the purchase of land for the estab .....

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y also make such inquiry as he may deem necessary in this behalf. In view of this provision, the CIT is empowered to look into whether the assessee trust is charitable or religious in nature. He has also to be satisfied about the genuineness of the a .....

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e. The only basis on which the registration was not granted to the assessee trust is that the CIT is not satisfied about the genuineness of the activities of the assessee. For giving this finding, the CIT only relied that the assessee has not submitt .....

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of registered sale deed for purchase of land for establishment of degree college. Except this there is no objection being made by CIT about the genuineness of the activities of the assessee trust. Thus, in our opinion, the assessee fulfils botht he c .....

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e of receipt of this order. In case the CIT (Exemption) fails to grant registration to teh assessee trust within the aforesaid period then it will be deemed as the registration has duly been granted to the assessee under section 12 AA(1) (b) of the A .....

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