TMI Blog2016 (9) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... ranting registration by the learned CIT is only whether the objects of the trust are charitable and activities carried out are genuine in nature. Respectfully following the judicial reasoning, we direct the ld. CIT to grant registration to the assessee-Trust under section 12AA of the Act and also to grant exemption certified under section 80G of the Act . Appeals of the assessee are allowed. - I.T.A Nos. 94&95/Kol/2016 - - - Dated:- 30-9-2016 - Shri Waseem Ahmed, AM Shri K. Narasimha Chary, JM For The Appellant: Smt. Uma Kothari, CA For The Respondent: None ORDER Per Shri K. Narasimha Chary, JM: This appeal by assessee is arising out of order of CIT(Exemptions), Kolkata vide Memo No. CIT(E)/10E/79/15-16/306 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication, facts and circumstances properly and did not provide further opportunity which he should have had he required more information and evidences. Instead of that learned CIT (Exemption) rejected application summarily, wrongly and in unjustified manner, thus the order of Ld. CIT (Exemptions) is against the law, facts and desirable practices in administration. 2. For that the Id. CIT (Exemption) has erred in rejecting the application of the assessee for registration u/s 12AA although he found application in order and assessee Society fulfills all the conditions for registration and all the objects and activities of the Society are eligible for grant of registration u/s 12AA of the Act Income Tax Act,1961 3. For that learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch certificate as honourable Tribunal deem fit and proper. 4. It is the argument of the ld. A.R. that whi le granting the registration to the assessee, which is at the commencement stage, the powers of ld. CIT with whom the application is filed, are limited to the aspect of examining that whether or not the objects of trust are charitable in nature and since the Trust was formed on 27.06.2014and the application for registration was made on 07.05.2015, though the activities commenced to some extent, there were less as such it is not open for the ld. CIT to go into the quantitative aspect of the activities of the Trust . 5. Chari table objects of the t rust are not disputed by the Learned CIT. It is submit ted that so long as there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , if the trust is genuine. Therefore, we find no material on record to justify the action of the CIT vide which the assessee trust has been refused for grant of registration. We direct CIT to grant registration to the CIT (sic-assessee-trust). The appeal filed by the assessee is allowed. [Emphasis supplied] While deciding the appeal in the above case, the Tribunal took into consideration the decisions of Tribunal in the cases of Acharya Sewa Niyas Uttaranchal vs. CIT [(2006) 105 TTJ (Del) 761] and Modern Defence Shikshan Sansthan vs. C.I.T. [(2007) 108 TTJ (Jd) 732]. 6. In the decisions rendered by Coordinate Benchs in the case of Vivekananda Welfare Trust vs.- DIT(E) in ITA Nos. 2095/KOL/2008 and 27/KOL/2009, order dated 23.01.2009, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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