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Commissioner off Income Tax (Exemption) Versus M/s Mahraja Agresen Smarak Trust

Grant registration u/s 12AA - decline of claim as charitable activities had not still been commenced - Held that:- At the time of registration under section 12AA of the Income-tax Act, which is necessary for claiming exemption under sections 11 and 12 of the Act, the Commissioner of Income-tax is not required to look into the activities, where such activities have not or are in the process of its initiation. - Where a trust, set up to achieve its objects of establishing educational institut .....

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be restricted to the genuineness of the objects and not the activities unless such activities have commenced. The trust or society cannot claim exemption, unless it is registered under section 12AA of the Act and thus at that such initial stage the test of the genuineness of the activity cannot be a ground on which the registration may be refused. SEE Hardayal Charitable & Educational Trust Versus Commissioner of Income Tax-II, Agra [2013 (3)377 - ALLAHABAD HIGH COURT]- Decided in favour of asse .....

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quot;B", Lucknow in ATA No.215/LKW/2015 vide which Tribunal has directed Commissioner of Income Tax (Exemption) to grant registration under Section 12AA of Act, 1961. 3. Issue raised in this appeal is squarely covered by Division Bench judgment of this Court in Commissioner of Income Tax-II Vs. R.S. Bajaj Society, (2014) 222 TAXMAN 111. The judgment reads as under: "1. The appeal by the revenue under Section 260A of the Income-tax Act, 1961 arises from a judgment of the Income Tax Appe .....

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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 (All.). While following the view which was taken by the High Courts of Karnataka, Delhi and Punjab and Haryana, the Division Bench has held as follows: The preponde .....

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uch institutions, and receives donations, the registration under section 12AA cannot be refused, on the ground that the trust has not yet 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 .....

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was contrary to the law as laid down. Moreover, the Commissioner did not raise any issue about the objects of the trust which the Tribunal found are clearly charitable in nature. Thus, the only ground which weighed with the Commissioner in declining to grant registration has been found to be contrary to law. The Tribunal has in the circumstance 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 Divi .....

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