TMI Blog2019 (7) TMI 1722X X X X Extracts X X X X X X X X Extracts X X X X ..... essary in that behalf. The Commissioner is thereupon empowered to pass an order in writing either registering an Institution or if he is not satisfied about the objects of the Trust or Institution and of the genuineness of its activities, to pass an order in writing refusing to register the Trust or Institution. Thus it can be seen that at the time of grant of registration, the Commissioner is not empowered to examine the application of income. The stage for consideration of the relevance of the object of the Trust and the application of its funds arises at the time of assessment. There is no finding of CIT(E) on the objects of Trust as mandated by the provisions of the Act as noted above. Further it is also not in dispute that assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or CIT(E), Pune regarding the acceptability or otherwise of the application filed by the assessee. Assessee thereafter electronically again applied for registration vide application dated 31.08.2018 before CIT(E), Pune. CIT(E), Pune vide order dt.28.02.2019 rejected the application for grant of registration. Aggrieved by the order of CIT(E), Pune assessee is now before us and has raised various grounds, which are argumentative in nature and therefore not reproduced and the only grievance of the assessee is about the refusal of granting registration u/s 12AA of the Act. 3. Before us, Ld.A.R. pointed to the objects of the Trust and submitted that all the objects are charitable and that CIT(E) has not expressed his reservation on any object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein. The procedure for registration of the Trust or the Institution by the Commissioner is provided u/s 12AA of the Act. Sec.12AA(1) requires the Commissioner to whom an application is made for the registration of a Trust or Institution to satisfy himself about the genuineness of the activities of the Trust or the Institution as well as the objects of the Trust or Institution and for that purpose Commissioner is vested with power to call for documents or information and is also empowered to make such inquiries as he may deem necessary in that behalf. The Commissioner is thereupon empowered to pass an order in writing either registering an Institution or if he is not satisfied about the objects of the Trust or Institution and of the genuine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of the apex court, what is to be looked into is whether the trust is a genuine one and whether it is a sham institution floated only to avail the benefits of exemption under the Act. There is no such finding in the impugned order. 5. In the present case, we find that there is no finding of CIT(E) on the objects of Trust as mandated by the provisions of the Act as noted above. Further it is also not in dispute that assessee had made an application for registration in 2014 which was not been acted upon and therefore assessee filed 2nd application in 2018. Considering the totality of the aforesaid facts, we restore the issue back to CIT(E), Pune to decide the issue of registration u/s 12AA of the Act in accordance with law and after g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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