TMI Blog2011 (1) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee applied for registration U/S 12-A on 26-03-2006. Hence registration after six months is deemed registration U/S 12-A after 30-09-2010. That the object of the society is totally charitable Ld. C.I.T. is wrong to refuse registration on the basis of grant received by the Government or fees charged from the trainees unless until it proves that the receipts from trainees comes under the nature of trade, commerce or trade. That the facts of the case, in the case of Hon ble Kerala High Court judgment in the case Self Employs Service Society vs C.I.T. 247 ITR 18 is quite different from the assessee s case. Hence the Ld. C.I.T. is wrong to refuse registration U/S 12-A of I.T. Act on the other hand Hon ble Allahabad High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax has passed the order after the expiry of six months from the date of the application for registration filed by the assessee. Therefore, this ground raised by the assesse is rejected. 5. Coming to the merit of the issue, we find that the learned CIT(A) has passed an order under sec. 12AA(3) with the conclusion that registration u/s 12AA granted to the trust is hereby cancelled. This would go to mean that the registration already granted u/s 12AA to the assessee trust, has been cancelled under sec. 12AA(3) of the Act. Sub-sec. (3) of sec. 12AA provides that where a trust or an institution has been granted registration under clause (b) of sub-sec. (1) of sec. 12AA or has obtained registration at any time u/s 12A (as it stood before its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered by the Commissioner of Income-tax in the light of the facts of the present case. We have also gone through the copy of Memorandum of Association and Rules and found that it is not clear whether any property remaining after meeting out the liability on the dissolution of the Association shall be transferred to any other trust or association having similar objects. It is also not clear as to whether the surplus remaining in the assessee s hand shall be distributed amongst the members or not or whether the association as exists for profit or not. All these need to be enquired into by the Commissioner of Income-tax. The CIT shall also look into the question whether it is a case of fresh registration being not granted by him, or the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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