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Commissioner of Income Tax, Meerut Versus M/s A.R. Trust, Meerut

Registration of a trust under Section 12AA denied - satisfaction recorded by the registering authority - Held that:- Section 12AA of the Act provides that the Registering Authority after satisfying himself about the objects of the Trust and genuineness of its activities shall pass an order in writing for registration of the Trust or to refuse the registration. Therefore, satisfaction of the Registering Authority is mandatory before any Trust is registered under Section 12AA of the Act. The afore .....

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nal could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for registration straight away inasmuch as there has to be satisfaction recorded by the Registering Authority which was lacking. - Answer the question in favour of the Department and against the respondent and it is held that the Tribunal has no jurisdiction in law to direct for registration of the Trust without there being satisfaction recorded by the Registering .....

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ribunal itself can direct for the registration of a trust under Section 12 AA of the Act without there being satisfaction recorded by the registering authority ?" Notice was issued to the respondent and in view of the Office report, it is evident that the notice was served upon it on 09.05.2017 but no one has put in appearance on its behalf. Therefore, we are left with no option but to proceed ex-parte against it. We have heard Sri Gaurav Mahajan, learned counsel appearing for the Revenue. .....

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irector of Income Tax (Exemptions) (2006) 285 ITR 327 (Karnataka) held that for the registration of a Trust under Section 12 AA of the Act, the authorities have to satisfy about genuineness of the activities of the trust and the manner in which its income is applied in charitable or religious purpose. It observed as under :- "Therefore, for the purpose of registration under section 12 AA of the Act, what the authorities have to satisfy is the genuineness of the activities of the trust or in .....

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with Rule 17 A, whether Form-10 A has been properly filled up and thereafter, to see whether the objects of the Trust are charitable or not and its activities are genuine but it is not within the domain of the Commissioner of Income Tax (Exemptions) to examine whether any activity carried out by the Trust is charitable in nature or not. In view of the aforesaid authorities, for the purposes of registration of a Trust under Section 12 AA of the Act, the authorities have to satisfy about the genu .....

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ion Bench of our High Court in Commissioner of Income Tax (Exemption) Vs. Yamuna Expressway Industrial Development Authority and others, (2017) 395 ITR 18 (Alld) also accepted that the Commissioner of Income Tax (Exemptions) at the stage of registration is not supposed to inquire into the conduct of charitable or other activities performed by a Trust applying for registration as these are matters of investigation at the time of assessment and held that the authorities could only examine the genu .....

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