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TMI Blog2017 (8) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel appearing for appellant. 2. This appeal under Section 260A of Income Tact Act, 1961 (hereinafter referred to as "Act, 1961") has been preferred at the instance of Revenue against judgment and order dated 31.08.2015 passed by Income Tax Appellate Tribunal, Lucknow "B", Lucknow in ATA No.215/LKW/2015 vide which Tribunal has directed Commissioner of Income Tax (Exemption) to grant reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r medical education by establishing Medical Colleges, Hospitals and Research Centres, such charitable activities had not still been commenced. The provisions of Section 12AA have been construed in the judgments of several High Courts which have been relied upon in a judgment of a Division Bench in Hardayal Charitable & Educational Trust v. CIT: [2013] 355 ITR 534/214 Taxman 655/32 taxmann.com 341 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et commenced the charitable or religious activity. Any enquiry of the nature would amount to putting the cart before the horse. At this stage, only the genuineness of the objects has to be tested and not the activities, which have not commenced. The enquiry of the Commissioner of Income-tax at such preliminary stage should be restricted to the genuineness of the objects and not the activities unle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstance while allowing the appeal directed the Commissioner to grant registration under Section 12AA. The view of the Tribunal is based on the judgment of a Division Bench of this Court which follows the consistent body of law. 3. The learned counsel appearing on behalf of the revenue has also relied upon a judgment of the Kerala High Court in the case of Self Employers Service Society v. CIT: [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eover, huge amounts of fixed deposits were found in the name of a trustee who had later approached the Settlement Commission admitting his guilt. Hence, it is clear that both these judgments are on the peculiar facts as slated hereinabove and are distinguishable. The appeal would, therefore, not give rise to any substantial question of law and it is, accordingly, dismissed. There shall be no order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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