TMI Blog2018 (2) TMI 1594X X X X Extracts X X X X X X X X Extracts X X X X ..... tration application, Form 10A, copy of memorandum and request of Association of the Trust, Charity Commissioner’s Bhuj’s Certificate, PAN card, notice dated 07.05.2015, adjournment application sent through courier, its tracking detail, death certificate of father of the managing trustee, reply of notice dated 07.05.2015 (which could not be filed), copy of enquiry application dated 05.01.2016 and request letter seeking copy of the impugned order; respectively. The above details in support of assessee’s registration application need to be examined in detail in corresponding proceedings. - Decided in favour of assessee for statistical purposes. - ITA No. 1134/Ahd/2016 - - - Dated:- 23-2-2018 - Shri S. S. Godara, Judicial Member And Shri Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Trust deed /M.O.A., if it is not in English then certified English translation also. 5. Copy of PAN Card of Trustees with details of Circle/Ward where they are filing Return of Income. 6. Please state whether area of operation of your activities mentioned in the deed ?(Note: Area of operation should be within India) 7. Please submit List of main objects of the Trust and specify like religious, relief of the poor, education, medical relief ,etc., and any other objects of general public utility, if any. 8. Please clarify whether any of the objects is religious in nature ?(Mention the number of the clause and page number of the deed.) 9. Please also clarify whether any of the objects is neither religious nor ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ences of actual charitable activities carried out by the Trust from the date of inception of Trust till date. 22. Whether registration u/s.-12AA has been refused/rejected earlier? If so, state briefly the reasons for such refusal/rejection. 23. Please submit Copy of Audited Accounts like copy of receipt and payment A/c., Income Expenditure A/c, Balance Sheet, for three years or from the date of creation till date, whichever is less. 24. Please give details as to how the Trust generates funds for achieving the object of Trust. 25. Please submit evidences that the corpus amount has been transferred to the Trust/Institution. 26. Please specify that the Trust is in receipt of amounts mentioned in first proviso to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arked 'Final Opportunity was issued to the applicant on 24.07.2015 requiring the details/ documents as mentioned therein. It was stated without any ambiguity in the said letter that failure to comply with the said letter will entail rejection of its application under reference. This letter also failed to evoke any response from the applicant. Therefore, in the absence of complete details/ documents, it is not possible to satisfy about the genuineness of the activities of the above trust or the same being carried out in accordance with the objects of the trust. 5. Looking to the above facts, I am unable to arrive at the satisfaction of the genuineness of the activities. Hence, the application filed in Form No.10A for the approval ..... X X X X Extracts X X X X X X X X Extracts X X X X
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