TMI Blog2017 (9) TMI 1611X X X X Extracts X X X X X X X X Extracts X X X X ..... 016-17 - - - Dated:- 22-9-2017 - P.M. Jagtap S.S. Viswanethra Ravi For the Apeallant: Shri S.K. Tulsiyan, For the Respondent :Anand R. Baiwar, CIT 22-09-2017 ORDER Per P.M. Jagtap, AM These two appeals filed by the assessee are directed against two separate orders passed by the Ld. CIT (Exemptions), Kolkata both dated 30.01.2017 whereby he rejected the applications of the assessee for registration under section 12A of the Act and approval under section 80G of the Act. 2. The assessee in the present case is a charitable trust which came into existence on 01.10.2015. It filed an application in the prescribed form 10A on 08.07.2016 for grant of registration u/s 12AA of the Act. The Ld. CIT (Exemptions) while consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the assessee for registration u/s 12AA was rejected by the DIT (Exemption) on the ground that no charitable activity had in fact taken place since the society was a newly established one by relying on the decision of Hon ble Kerala High Court in the case of Self Employer Service Society (supra). The Tribunal however set aside the order of the Ld. DIT (Exemption) and directed him to grant the registration u/s 12A to the assessee by relying on the decision of Hon ble Allahabad High Court in the case of 5th Generation Education Society (supra) wherein it was held that the non commencement of charitable activity could not be a ground for rejection of application for registration u/s 12A. When the matter travelled to the Hon ble Delhi H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er satisfying himself about the objects of the trust or institution genuineness of its activities, he (i) shall pass an order in writing registering the trust or institution; (ii) Shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant; Provided that no order under sub-clause (ii) shall be passed unless the appellant has been given a reasonable opportunity of being heard. (1A) All applications pending before the Chief Commissioner on which no order has been passed under clause (b) of sub-section (1) before the 1st day of June, 1999, shall stand transferred on that day to the Commissioner and the Commissioner may proceed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
