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TMI Blog2018 (12) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... s and circumstances of the case, the order passed by the Ld. DIT - Exemption is bad both in the eyes of law and on facts. 2. That the Ld. DIT - Exemption has erred in rejecting the application for registration u/s 12AA. 3. That the Ld. DIT - Exemption has erred in rejecting the application in Form No. 10G for registration u/s 80G. 4. That the Ld. DIT - Exemption has erred in deciding the case without giving proper opportunity of being heard and dismissing the same on irrelevant grounds. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation of rudimentary principles of contemporary jurisprudence." ITA NO.4490/DEL/2018 1. That on facts and circumstances of the case, the order passed by the Ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the parties to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case. 5. Undisputedly, the assessee has produced before ld. CIT (Exemptions) the Trust Deed, bank statement, copy of provisional accounts, original vouchers related to expenses on charitable activities. The assessee has constituted a Trust vide Trust Deed containing comprehensive object clause with main objects as under:- "5. OBJECTIVE CLAUSE The objects of the Trust shall be : MAIN OBJECTS a) Rehabilitation of Slum & Street children. b) Setting up of orphanages & old age homes. c) Education of persons of economically weaker sections of the society. d) Reh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INTEREST OF BENEFICIARY: The Trustees appointed in this deed will have the power to modify the terms of the Trust as they deem fit to keep the interest of the beneficiaries always in their mind. Whenever such modification is proposed, the decision of the majority of the Trustees shall prevail even over those Trustees who may have given their dissent to such modification." 7. Bare perusal of the aims and object of the Trust constituted by the assessee leads to the conclusion that the same has been established for rehabilitation of slum and street children; to set up orphanages and old age homes; providing education to the weaker sections of the society, rehabilitation of handicapped persons and grant of scholarships to the deserving student ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the balance sheet placed on file by the assessee is unsigned and detailed list of donors has not been submitted nor the detailed notes on its activities have been filed. We are of the considered view that when the assessee has categorically brought on record the activities being carried out in order to achieve objects of the Trust vide letter, available at pages 15 & 16 of the paper book, along with annual report, available at page 18 of the paper book, showing the detailed notes on its activities, the registration u/s 12A cannot be declined on the basis of mere conjectures particularly when aims and objects of the assessee Trust are categoric one and they have already hired five rooms and engaged five teachers to educate the children ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has declined the registration u/s 12A and approval u/s 80G merely on the ground that Board of Trustees having absolute powers which, to our mind, are to be examined in the light of the activities being carried out and to be carried out by the assessee Trust. 13. Hon'ble Allahabad High Court in case cited as CIT (E) vs. Yamuna Expressway Industrial Development Authority - (2017) 395 ITR 18 (All.) while discussing the scope of sections 11 & 12 of the Act has held that it is not within the purview of Commissioner to examine whether the assessee was entitled to exemption u/s 11 or 12 since that was within the jurisdiction of AO and not the Commissioner (E). Hon'ble High Court further held that, "A body or institution which is functioning for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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