TMI Blog2017 (3) TMI 1640X X X X Extracts X X X X X X X X Extracts X X X X ..... e have noticed that The Wakf Act, 1950, applicable for all over Gujarat State and as per the provision of this act Gujarat state Wakf Board has registered the assessee trust since 1992. As gone through the registration detail mentioned under the particulars as wakf name and address, Shiya and Sunni, Mutvalli/Manager’s name and address, Objects of the Waqf, how to appoint manager and address of Wakf etc.. The above mentioned information and documents indicate the existence of trust as per the registration certificate of Gujarat State Wakf Board which certify the object of the trust, appointment of managers etc. as elaborated above in this order, therefore, we considered that looking to the nature of trust no separate trust deed is require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agar, which they are calling as trust deed and as evidence of the trust and the copy of register of Gujarat Stat Wakf Board, Gandhinagar. The certificate of registration with Gujarat State Wakf Board, Gandhinagar with effect from 20/10/2001 is furnished. Therefore the trust was requested to filed the certified copy of the trust deed along with other required details. In response to query letter issued on 28/06/2013, the assessee has filed the reply on 25/07/2013 and again filed the copy of above mentioned documents. It is clear that the trust has no trust deed. 5. Further the trust has furnished the written submission on 16.08.2013 and argued that there is no specific clause of revocability or irrevocability as per trust deed. However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligious and for general public, utility. However, the trust even though registered with Gujarat State Wakf Board, Gandhinagar with effect from 20/01/2001 still it has simply stated, no substantial activity is started. It is not understood what it has been doing for last 14 years. Therefore, in the absence of trust deed no activity can be verified and no objects can be examined. 8. Looking to the above, I am unable to arrive at the satisfaction of the genuineness of the activities. In view of the above, the application flied in form no. 10A for the registration u/s. 12AA of the IT. Act, 1961 is rejected. 4. Aggrieved against the order of the DIT(E) the assessee trust filed appeal before the hon ble ITAT, the Hon ble ITAT vide its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se in the trust deed which says that beneficiaries would be without discrimination on the basis of caste, creed, religion or sex. 4. Further, it is seen that as per trust deed the dissolution clause is not proper. The above-mentioned inquiry about the actual activities of the Trust is necessary in view of the mandatory provisions of the procedure for registration u/s 12AA according to which the DIT (Exemption) shall - (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot required to be added. For this proposition, we are relying on decision of Ahmedabad ITAT in Shree Vanchhara Tirthadipati Chintamani Parswaprabhu Trust V/s ADIT(E) ITA No. 610/ Ahd/2013(order attached herewith.) It is pertinent to note that the said order is confirmed by Honorable Jurisdictional High court in Tax Appeal No. 548 of 2014. However as per the order copy is not available as on date, are attaching herewith question of law admitted by Honble High Court and the status of the appeal from the side of Hon'ble High Court which states appeal as dismissed. Accordingly issue is settled by Jurisdictional High Court in favour of assessee and no separate dissolution clause is required. The above submission of the applicant is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e). We have noticed that The Wakf Act, 1950, applicable for all over Gujarat State and as per the provision of this act Gujarat state Wakf Board has registered the assessee trust since 1992 .We have gone through the registration detail mentioned under the particulars as wakf name and address, Shiya and Sunni, Mutvalli/Manager s name and address, Objects of the Waqf, how to appoint manager and address of Wakf etc.. We observed that the above mentioned information and documents indicate the existence of trust as per the registration certificate of Gujarat State Wakf Board which certify the object of the trust, appointment of managers etc. as elaborated above in this order, therefore, we considered that looking to the nature of trust no separa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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