TMI Blog2014 (9) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... so raised is a question of fact, the mere fact that the assessee generated wealth by accumulating surpluses from donations, which are said to be doubtful etc. cannot be a ground to deny registration as a Charitable Trust. The charitable nature of an institution depends upon its activities. It is not denied that the respondent runs three different educational institutions. Thus, the mere fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot a Charitable Trust as the trustees are members of the same family. The Trust has been set up for the personal benefit of these family members. The CIT, Rohtak, therefore, rightly rejected the application for registration as a Charitable Trust. Counsel for the appellant further submits that he presses only question of law 4 (v), as a perusal of the record, reveals that the respondent has generat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly or that certain properties were transferred to their individual names, as leases are irrelevant as the question that required an answer was whether activities carried out by the trust are charitable. The CIT denied registration as family members are trustees, assets were transferred to trustees and on account of receipt of donations etc. which as held by the Tribunal are entirely irrelevant. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny registration as a Charitable Trust. The charitable nature of an institution depends upon its activities. It is not denied that the respondent runs three different educational institutions. Thus, the mere fact that the Trust may have received donations, which as per the revenue are doubtful, though without referring to any material much less prima facie material cannot be a ground to reject regi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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