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2016 (11) TMI 972 - ALLAHABAD HIGH COURT

2016 (11) TMI 972 - ALLAHABAD HIGH COURT - TMI - 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 inasmuchas the impugned order categorically records that except for the fact of non filing of documents no other objection had been raised by the Commissioner Income Tax about the genuineness of the acti .....

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lok Mathur ORDER Heard Shri Alok Mathur, learned 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 college being established for a charitable purpose. The appellate authority while proceeding to consider this aspect has held as under. "It is apparent that the CIT has given an incorrect finding. T .....

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genuineness of the activities of the trust or may 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 activities off the assessee trust. For satisfying himself about the genuineness of the activities, he is empowered to call for such documents as he may deem fit. We noted that the CIT has not doubted th .....

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