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2016 (11) TMI 1161 - ITAT KOLKATA

2016 (11) TMI 1161 - ITAT KOLKATA - TMI - Grant of registration under Section 12AA - charitable activity at the stage of commencement of institution - Held that:- The law is now well-settled that while granting the registration to the charitable institution or trust, if it is at the commencement stage, the powers of CIT, with whom the application is filed by such trust/institution, are limited to the aspect of examining that whether or not the objects of trust are charitable in nature and this w .....

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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. - Decided in favour of assessee. - I.T.A Nos. 1423 & 1424/Kol/2015 - Dated:- 30-9-2016 - Shri Waseem Ahmed, AM & Shri K. Narasimha Chary, JM For The Appellant: Shri S. Singhi, FCA For The Respondent: None ORDER Per Shri K. Narasimha Chary, JM: This appeal by .....

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a Deed of Trust dated 11.12.2014. The Trust filed an applications in Form 10A and 10G on 07.04.2015 before the ld. CIT (Exemptions), Kolkata seeking registration under Section 12A(1)(aa) and approval under section 80G(5)(vi) of the Act but those were rejected by the ld. CIT vide order dated 09.10.2015 holding that the activities of the Trust were found to be bare minimum and negligible to justify the claim of Registration under section 12AA of the Act. Aggrieved by the said rejection of registra .....

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charitable activities and legally entitled or certificate of Registration u/s 12AA of the Income Tax Act, 1961. 3. For that from facts and in any circumstances of the case Appellant's application for grant of Certificate of registration u/s 12AA of the Income Tax Act, 1961 can be denied legally. 4. For that the order passed u/s 12AA of the Income Tax Act, 1961 is erroneous on facts and in law and is liable to be cancelled with direction to grant the approval. Challenging the denial of appro .....

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ax failed to appreciate the fact that the Appellant trust was established on 11th December, 2014 and is engaged in charitable activities and legally entitled for certificate of registration u/s 12AA and also approval u/s 80(G)(5)(vi) of the Income Tax Act, 1961. 3. For that from facts and in any circumstances of the case Appellant's application for grant of Certificate of registration u/s 12AA and also approval u/s 80(G)(5)(vi) of the Income Tax Act, 1961 can be denied legally. 4. For that t .....

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12.2014and the appl ication for registrat ion was made on 07.04.2015, though the activi ties commenced to some extent, there were less as such is not open for the ld. CIT to go into the quant itat ive aspect of the activi ties of the Trust. 5. Chari table objects of the t rust are not disputed by the Learned CIT. It is submit ted that so long as there is no dispute as to the objects of the trust , what is to be seen at the time of granting regist rat ion by the learned CIT is only whether the ob .....

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ant and perused the order passed by the ITAT as well as the CIT. At the outset, it is required to be noted that the revenue has not doubted and/or disputed the object and purpose of the assesseetrust/ foundation so mentioned in the Memorandum of Association and Article of Association of the foundation. It appears that the main object of the foundation seems to be to promote, establish, develop, run, support, maintain and advance the cause of education,to grant aid or other assistance to all type .....

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ror and/or illegality in allowing the appeal directing to grant the registration under Section 12A of the Income Tax Act to the assessee trust/foundation. While passing the impugned order, the tribunal in paragraph no. 5 has observed and held as under; Having heard both sides, we have carefully gone through the orders of the authorities below. It is pertinent to note that as per Memorandum of Association and Articles of Association, the foundation is registered under Section 25 of the Companies .....

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efusing registration under Section 12AA of the I.T. Act. 1961 has observed irrelevant considerations. We therefore, direct him to grant the registration to the foundation under Section 12AA of the I.T. Act, 1961. 5. In view of the above, we see no reason to interfere with the impugned order passed by the ITAT. No question of law, much less substantial question of law arises in the present Tax Appeal. Hence, the present Tax Appeal deserves to be dismissed and is accordingly dismissed. 6. In a dec .....

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is well established law is supported by the decisions relied upon the learned Authorised Representative and referred to in the earlier part of the order. It has already been observed that objects of trust, which are religious, are charitable in nature. Thus, assessee also fulfils 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 tru .....

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