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TMI Blog2019 (8) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... s a delay of about 52 days in filing both these appeals by the Assessee. In an application for condonation of delay in filing the appeals, it has been explained that the impugned orders were served on the Assessee on 28.9.2018 and therefore the appeals before the Tribunal against those orders ought to have been filed within 60 days of receipt of order in terms of Sec.253 of the Act. It appears that the Assessee was not aware of the fact that the impugned orders were appealable and approached a consultant to make another application for grant of registration u/s.12AA and 80G of the Act. He advised that appeal can be filed against the impugned orders before the Tribunal. Thereupon, these appeals were filed by the Assessee before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lective and community living in harmony, unity and peace and any purpose that the law and provisions of Income Tax Act, 1961 regard as educational purpose. 6. The Assessee made applications on 20.3.2018 for grant of registration u/s.12A of the Act in Form No.10A and for grant of approval u/s.80G of the Act in Form No. 10G. The CIT(E) by letter dated 29.8.2018 called upon the Assessee to produce certain documents such as proof of charitable activities having been carried out since inception of the trust, bank account statement, list of donors and deficiencies regarding certain clauses in the Trust Deed which may require modification. The Assessee duly complied and filed the necessary details. Necessary amendments to the Trust Deed were carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t charitable within the meaning of Sec.2(15) of the Act. The learned counsel for the Assessee has drawn our attention to a decision of the Hon'ble Madras High Court in the case of DIT(E) Vs. JITO Chennai chapter (2012) 17 taxmann.com 261 (Madras) wherein the Hon'ble Madras High Court upheld the order of the Tribunal which held that registration cannot be refused on the ground of incidental objects to attainment of main objects being commercial in nature. 9. The next reason given by the CIT(E) for denying benefit of registration was that under clause-5 of the Deed of trust the Trustees had powers to sell and convert trust funds into any other property provided the trustees are authorized to hold such property in accordance with the objects ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able object of the Assessee and genuineness of its activities has to be seen and it is only in assessment the actual activities, whether charitable or not, has to be seen. Similarly, in the case of CIT Vs. A.S. Kuppuraju brothers Charitable Foundation Trust (2012) 17 taxmann.com 242 (Karn) it was held that registration cannot be refused on the ground that the main purpose of creation of the trust was for some ulterior purpose. The above decisions support our conclusions that the Assessee should be allowed the benefit of registration u/s.12A of the Act. Moreover, grant of registration u/s 12A of the Act, does not automatically enable an assessee to claim exemption u/s 11 & 12 of the Act. The AO even in a case, where a trust or charitable or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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