TMI Blog2015 (9) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... red view, the considerations with respect to the first proviso to Section2(15) coming into the play and, for that reason, the objectis of an assessee trust or institution being held to be not covered by the definition of ‘charitable purposes’, have no role to play in the matters relating to registration of a trust or institution under section 12A or 12AA-whether in respect of granting or declining of a registration or in respect of cancellation, even if otherwise permissible, of a registration. - Decided in favour of assessee - I.T.A. No. 365 (Asr)/2013 - - - Dated:- 16-9-2015 - SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.R. MEENA ACCOUNTANT MEMBER Appellant by: Sh. Amit Handa, C.A Respondent by: Sh. Tarsem Lal (DR ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 2009-10, in the case of Kapurthala Improvement Trust , A copy of the said order has been placed on record. 3. On the other hand, the learned DR has filed and relied on the following written submissions: It is submitted that the learned Counsel for the assessee during the course of hearing yesterday submitted a photocopy of an order in the name of Kapurthala Improvement Trust, Kapurthala in ITA No. 732/ASR/2013 dated 11.06.2015. It is submitted that in the said order the date of pronouncement is mentioned as 11.06.2015 but on the said date, no such pronouncement was made in the court and as such the said order, if any, is not valid order and, therefore, be not followed. Without prejudice to the above, it is submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing cancelling the registration of such trust or institution . It is not even the case of CIT that the activities of the assessee trust are not genuine or that the activities of the assessee are not being carried out in accordance with the objects of the assessee trust. The case of the CIT rests on the first proviso to Section 2(15) coming into play on the facts of this case but then such a factor cannot warrant or justify the powers under section 12AA(3) being invoked. We, therefore, uphold the grievance of the assessee that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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