TMI Blog2017 (10) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... e Trust, it is not relevant to decide whether the Trust has actually carried out the charitable activities because in this case it is in the nascent state only ie, within four months of its incorporation the relevant applications were moved by the appellant. So long the objects of the trust are charitable in nature; registration cannot be refused, if the trust is genuine. - Decide in favour of assessee. - I.T.A. Nos. 780 And 781/Kol/2017 - - - Dated:- 20-9-2017 - Shri A. T. Varkey, JM And Shri Waseem Ahmed, AM For The Appellant : Shri Sunil Surana, FCA For The Assessee/Cross Objector : Shri G. Hangshing, CIT, DR ORDER Per Shri A.T.Varkey, JM Both these appeals preferred by the assessee are against the separa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(E) erred in refusing to grant registration u/s. 12AA on the ground that the appellant has not carried out any charitable activities In spite of the fact that the appellant is a new trust. 2. For that on the facts and circumstances of the case the Ld. CIT(E) may be directed to grant registration u/s. 12AA of the I. T. Act, 1961. Similarly, approval under section 80G(5)(vi) was also denied on the same day as a consequence of rejection of the application in Form No. 10A. Aggrieved by the rejection of the approval sought under section 80G, the assessee carried the matter in appeal before us on the following effective grounds:- 1.For that the order of the Ld. CIT(E) erred in refusing to grant registration u/s. 50G(5)(vi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITA 756/Kol /2010, dated 24.6.2016 and M/s Broadway Charitable Trust Vs Cit ITA No 647/Kol/2013 dated 29.4.2016. In a decision rendered by a Coordinate Bench of Delhi Tribunal in the case of Dharma Sansthapak Sangh (Nivas) vs.- CIT (2008) 118 TTJ (Del .) 823, it was held as follows: 10. The law is now well-settled that while granting the registration to the charitable institution or trust, if it is at the commencement stage, the powers of CIT, with whom the application is filed by such trust/institution, are limited to the aspect of examining that whether or not the objects of trust are charitable in nature and this well established law is supported by the decisions relied upon the learned Authorised Representative and referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i table Trust, Kolkata Vs Director of Income Tax ITA 738/Kol /2010, dated 1.6.2011, Bani Mi t tra Chari table Trust, Kolkata Vs. Director of Income Tax ITA 1154 1155/Kol /2009, dated 25.8.2009 the same conclusion was reached by fol lowing the earl ier decision of ITAT, Delhi in the case of Dharma Sansthapak Sangh (Nivas ) (supra). The facts of this case are squarely covered by the decision ci ted above. Respect ful ly fol lowing the judicial reasoning, we direct the ld. CIT(E) to grant registrat ion to the assessee-Trust under sect ion 12AA of the Act and also to grant exempt ion cert i f ied under sect ion 80G of the Act . On the other hand, the Ld. DR vehemently relied on the order of the Ld. CIT(E) and does not want us to interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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