TMI Blog2019 (6) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and the CIT(E) was not required for further confirmation from the beneficiaries of the trust. During the financial year 2015-16, the trust was at nascent stage having received donations of ₹ 1,12,000/- only and maximum of ₹ 1,03,250/- which had already been utilized for the charitable purposes as was clear from the visiting fees paid to various doctors for giving free consultations/treatments which was not even controverted by the revenue. The trust was created on 1.4.2015 and the application for registration u/s 12AA was filed on 26.9.2016. As further noticed that the assessee does not have much funds at the initial stage to pursue its objects, however, some of the objects, i.e. treatment of poor and weaker sections of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated 12.4.2018 (Annexure A-2) passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as the Tribunal ) in ITA No. 364/(Asr)/2017, claiming the following substantial questions of law:- ( i) Whether on the facts and circumstances of the case, the ITAT has erred in directing the registration to be accorded instead of reverting it back for re-examination in the light of judgment of the Hon'ble Allahabad High Court in appeal No. 112 of 2013 in the case of CIT, Meerut Vs. M/s A.R. Trust, Meerut, wherein it was held that the Tribunal could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal as narrated therein may be noticed. An application in Form 10A was filed before the Commissioner of Income Tax (Exemptions) [for brevity the CIT(E) ] on 26.9.2016 for registration under Section 12AA of the Act. The CIT(E) vide order dated 28.3.2017 (Annexure A-1) rejected the said application holding that the immovable property of the hospital was owned by one of the trustees, namely, Shri Joginder Singh Aulakh and since the financial year 2013-14, Dr. Sukhmanpreet Kaur Aulakh, one of the trustees, is running clinic in Shri Ujjagar Singh Aulakh Hospital and the trust was created later on 1.4.2015 primarily to arrange funds for the payments to the specialist doctors visiting the hospital. Further, it was observed that all the thirty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spital and the said fact was supported from the list of the patients and the CIT(E) was not required for further confirmation from the beneficiaries of the trust. During the financial year 2015-16, the trust was at nascent stage having received donations of ₹ 1,12,000/- only and maximum of ₹ 1,03,250/- which had already been utilized for the charitable purposes as was clear from the visiting fees paid to various doctors for giving free consultations/treatments which was not even controverted by the revenue. Further, the trust was created on 1.4.2015 and the application for registration under Section 12AA of the Act was filed on 26.9.2016. It was further noticed that the assessee does not have much funds at the initial stage to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es paid to various doctors for giving free consultations/treatments, which even otherwise not refuted by the Revenue Department and aforesaid facts favours the pursing of objects. Considering the facts and circumstances that the applicant trust has been formed only first day of April, 2015 which certainly is at nascent stage and application for registration u/s 12AA was filed on 26.9.2016 and the assessee trust do not have much funds at the initial stage to pursue its objects, however, from the records available in file, we do not have any hesitation to say that some of the stated objects vis-a-vis treatment for poor and weaker sections of the society, irrespective of their caste or creed and religion, have already been pursued by the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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