TMI Blog2019 (1) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... It is for the Assessing Officer to examine every year after considering the activities of the trust whether they fall within any of the above clauses of charitable activities. The CIT is not supposed to specify while registering the trust the activities which can or would be performed by the trust. In view of the above, we direct that the trust would be granted registration under Section 12AA of the Act without any qualification. - Decided in favour of assessee. - ITA No.4219/Del/2015 - - - Dated:- 29-1-2019 - SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER For The Appellant : Shri H.P. Agrawal, Ms. Surabhi Agarwal and Shri Rohit Bajaj, CAs For The Respondent : Smt. Parmita Biswas, CIT-DR. OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the condition that the exemption to the assessee u/s 11, 12 and 13 would be available only after the Assessing Officer is satisfied about the genuineness of the activities claimed to be carried on in each financial year relevant to the assessment year. Thus, every year, the Assessing Officer will examine whether the activity of the assessee falls within the ambit of Section 2(15) or not. Therefore, the order of learned CIT(Exemptions) should be modified and the trust should be registered without any qualification being general public utility trust . 4. Learned CIT-DR, on the other hand, relied upon the order of learned CIT(Exemptions). 5. We have carefully considered the arguments of both the sides and perused the material placed be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceed with such applications under that sub-section from the stage at which they were on that day.] ( 2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause (aa) [or clause (ab)] of sub-section (1)] of section 12A.] [( 3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner or] Commissioner is satisfied that the activities of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the trust and the genuineness of its activities, he shall pass an order in writing registering the trust and if not so satisfied, pass an order refusing to register the trust. Thus, the power of the CIT is to register or to refuse the registration of the trust. He is not supposed to qualify the trust as general public utility trust . From the definition of charitable purpose in Section 2(15), we find that following activities fall within the ambit of charitable purpose :- 2. In this Act, unless the context otherwise requires, - [( 15) charitable purpose includes relief of the poor, education, [yoga,] medical relief, [preservation of environment (including watersheds, forests and wildlife) and preservation of monume ..... X X X X Extracts X X X X X X X X Extracts X X X X
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