TMI Blog2017 (5) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... , the CIT is not to examine the application of income or carrying on any activity by the assessee trust or institution. In view of foregoing, we hold that the rejection of registration application of the assessee society u/s.12A by the CIT is not justified and hence, we set aside his order and direct him to grant registration u/s.12A to the assessee - Decided in favour of assessee. - ITA No. 84/Rpr/2014 - - - Dated:- 4-5-2017 - Shri N. S. Saini, Accountant Member And George George K, Judicial Member Assessee by : Shri R.B.Doshi, AR Revenue by : Shri P.K.Mishra, CIT DR ORDER Per N.S.Saini, AM This is an appeal filed by the assessee against the order of CIT, Raipur, dated 29.4.2014. 2. The sole ground taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature of club of Urologist Doctors for the mutual benefit of doctors who are the members of the society. Therefore, he rejected the application for registration u/s.12A of the Act to the assessee society. 4. Ld Authorised Representative of the assessee argued that from page 2 of Paper book filed by the assessee, it can be observed that the objects of the society are stated therein. The CIT has, in his order, not found any of the objects as non-charitable in nature. He argued that u/s.12AA, the scope of enquiry by the CIT is to satisfy himself about the genuineness of the trust with respect to the objects of the trust and that the objects of the trust are charitable. He argued and submitted that it is for the Assessing Officer during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders of lower authorities and materials available on record. In the instant case, the assessee society filed an application for grant of registration u/s.12A of the Act on 18.10.2013, which was rejected by the CIT on the ground that books of account of financial year 2013-14 are not produced. The assessee was holding a camp to promote urologist to get more and more patients and that it was a club of Urologist doctors for mutual benefit of doctors. The contention of ld A.R. of the assessee is that the assessee filed before the CIT, copy of aims and objects of the society, a copy of which is placed at page 2 of the paper book, which reads as under: The aims and objects for which the association is established are as under: (1) To ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciety, thinks desirable for the promotion of its objectives. (11) To train up personnel for carrying out the objectives of the society and to incur necessary expenses. (12) To organize conference, lectures, meetings, seminars, CMES, exhibitions for the promotion of its objectives. (13) To facilitate formation of branches/sub-specialty chapters of the society whether in State or elsewhere, for promoting all or any of the objectives of the society. (14) To co-operate, affiliate with other bodies and also to engage in such other forms of activities as may by decided upon by the society from time to time for the purpose of carrying out all or any of the objects of the society. (15) To consider and express its views ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the order of the CIT should be reversed and registration u/s.12A should be granted to the assessee society. For this, he placed reliance on the decision of Delhi Benches of the Tribunal in the case Lord Krishna Charitable Trust vs CIT, (2016) 48 CCH 0020 (Del Trib), wherein, it was held that section 12AA prescribed scope and ambit of enquiry that the Commissioner was authorized to carry out at the time of grant of registration to trust or institution and the scope and ambit of enquiry revolved around nature of objects being charitable or religious, and genuineness of activities of trust or institution and if these are faulty, registration cannot be granted to the assessee. 8. He relied on the decision of Jaipur Bench of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Tribunals and Hon ble High Courts, the CIT at the time of grant of registration u/s.12A of the Act, has to consider whether the objects of the trust are charitable and the activities of the trust are genuine. If he finds that the objects of the trust are charitable and the activities of the trust are genuine, then he should grant registration u/s.12A of the Act to the assessee society. It has been held that at the time of registration, the CIT is not to examine the application of income or carrying on any activity by the assessee trust or institution. In view of foregoing, we hold that the rejection of registration application of the assessee society u/s.12A by the CIT is not justified and hence, we set aside his order and direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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