TMI Blog2018 (5) TMI 1810X X X X Extracts X X X X X X X X Extracts X X X X ..... Jagtap And Shri S.S. Viswanethra Ravi, JJ. Shri S.K. Tulsiyan, Advocate appearing on behalf of the Assessee. Shri Anand R. Baiwar, CIT appearing on behalf of the Revenue. ORDER Per P.M. Jagtap, These two appeals filed by the assessee are directed against two separate orders passed by the Ld. CIT (Exemptions), Kolkata both dated 10.11.2016 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 19.01.2015. It filed an application in the prescribed form 10A on 18.08.2016 for grant of registration u/s 12AA of the Act. The Ld. CIT (Exemptions) whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) in support of the assessee's case. In the said case, the application 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 I.T.A. No. 1595 1596/Kol/2017 Saraswati Sewa Nyaas 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 act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neness of activities of the trust or institution and may also make such a inquiries as he may deem necessary in this behalf; and I.T.A. No. 1595 1596/Kol/2017 Saraswati Sewa Nyaas (b) After 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... longer time. In this view of the matter, this court is persuaded to follow the interpretation given to Section 12AA I.T.A. No. 1595 1596/Kol/2017 Saraswati Sewa Nyaas by the Karnataka High Court in Direction of Income Tax (Exemptions) v Meenakshi Amma Endowment Trust (supra). 4. In our opinion, the issue involved in the present case thus is squarely covered in favour of the assessee by the decision of Hon'ble Delhi High Court in the case of Foundation of Opthalmic Optometry Research Education Centre (supra) and respectfully following the same, we set aside the impugned order of the CIT (Exemptions) and direct him to grant the registration to the assessee u/s 12A of the Act. Consequently we also direct the Ld. CIT (Exemptions) to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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