TMI Blog2017 (2) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... poses as (a) Relief of the poor,(b) Education,(c) Medical Relief and (d) Advancement of any other object of general public utility On perusal of the order of the ld. CIT (Exemption), it is also observed that he has not given any finding about the object of the society whether any aims and objects are not charitable in nature. Hon'ble Allahabad High Court in the case of Fifth General Education Society vs. CIT [1990 (5) TMI 38 - ALLAHABAD High Court] had also opined that at the time of considering the application for grant of registration u/s 12A, the ld. CIT was not required to examine the application of income or carrying on of any activity by the trust. Thus CIT (exemptions) is directed to grant registration to the assessee society. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , income and expenditure a/c and genuineness of the assessee's activities, the ld. CIT (Exemptions) denied the registration u/s 12AA of the Act to the assessee for the reason that on examination of the Income Expenditure account none of the expenditure was related to any charitable activities and despite of lapse of four years the society had earned interest income on interest free loan received from Govt. of India. In that view, the ld. CIT (Exemptions) observed that the activities of the present society cannot be held as charitable within the meaning of Section. 2.2 Being aggrieved, the assessee is in appeal before us with the prayer that ld. CIT (Exemptions) has erred in not granting the registration u/s 12AA of the Act to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general public utility On perusal of the order of the ld. CIT (Exemption), it is also observed that he has not given any finding about the object of the society whether any aims and objects are not charitable in nature. It is noted that Hon'ble Allahabad High Court in the case of Fifth General Education Society vs. CIT , 185 ITR 634 had also opined that at the time of considering the application for grant of registration u/s 12A, the ld. CIT was not required to examine the application of income or carrying on of any activity by the trust. The Court further held that the CIT may at this stage examine whether the application was made in accordance with the requirement of Section 12A r.w.rule 17A, and Form 10A was properly filled alongw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, in that some would be satisfied with the activity of few months, while others may wish to examine the activities of the organization for longer time. DIRECTOR OF INCOME-TAX (EXEMPTIONS) v. MEENAKSHI AMMA ENDOWMENT TRUST [2013] 354 ITR 219 (Karn) followed. Further, the ITAT Jaipur Bench vide its order dated 4-12-2015 in ITA No. 709/JP/2014 in the case of Career Point Education Society vs. CIT, Kota observed as under:- 5. We have heard the rival contentions of both the parties and perused the material available on the record. The assessee had filed application in Form No. 10A alongwith required details. The society is registered from 1998 under the Societies Registration Act. The copy of the society are charitable and activity ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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