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TMI Blog2018 (4) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... al issues are involved, therefore, these have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 3. At the time of hearing, none appeared on behalf of the assessee, in spite of issuance of notice for the hearing and ld DR was present for the respondent Revenue. In the absence of any appearance by the assessee, the appeal is being disposed off ex-parte qua the appellant, after hearing ld DR on merits in terms of Rule 24 of the Income Tax Appellate Tribunal Rules, 1963. 4. In these two appeals, the assessee is challenging the action of the ld. CIT(Exemption) rejecting registration u/s 12AA and consequently denying of approval u/s 80G of the Income Tax Act, 1961. 5. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, he has to satisfy himself that the objects are charitable in nature and the activities being carried on or to be carried on are genuine, meaning thereby that, they are in consonance for achieving of charitable object and nothing else. So far as the violation of provision of section 13 of the Act is concerned, that is for limited purpose of taxing that amount and denying benefit of section 11 and 12 of the Act but cannot be a reason for refusing to grant registration u/s 12A of the Act or cancel the registration of the trust u/s 12A of the Act. It is clear from reading of section 12A & 12AA of the Act that what is intended thereby is only a registration simpliciter of the entity of a trust. This has been made a condition precedent for cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eness of the Trust and its activities. We note that there is no such finding in the impugned order of the ld. CIT(Exemption) that activities of the trust were not genuine. Going by the provisions of section 12A and 12AA of the Act, we hold that the grounds raised by the ld. CIT(E) (Registering Authority), explained in para 5 of our order, for rejecting of registration to the assessee trust cannot be sustained and ld. CIT(Exemption) ought to have examined whether activities of the trust are charitable in nature or not. Therefore, we direct the ld. CIT(Exemption) to examine the genuineness of the Trust and its activities and objectives and adjudicate the issue in accordance with law. Therefore, we allow these appeals for statistical purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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