TMI Blog2019 (12) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... anization to demonstrate the actual carrying of its activities. The Tribunal placed reliance on the decision of DIT(E) v. Meenakshi Amma Endowment Trust, [ 2010 (11) TMI 853 - KARNATAKA HIGH COURT] and came to the conclusion that for want of proof of activities of a trust, when the trust was yet to commence its activities, an application for grant of registration u/s.12A cannot be rejected. The Tribunal also placed reliance on the decision of ITAT Jaipur Bench in the case of Anand Incubation Centre v. CIT(E)[ 2017 (11) TMI 77 - ITAT JAIPUR] wherein on identical facts, approval u/s. 80G was directed to be granted. Thus , we direct the CIT(E) to grant registration to the assessee u/s. 80G - Decided in favour of assessee. - ITA No.2283/Ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls asked for by the CIT(E). The same is as follows:- 4. The CIT(E) by the impugned order rejected the request of assessee for grant of approval u/s. 80G of the Act on the ground that evidence filed by the assessee showed that no charitable activity was carried on by the trust and in this regard relied on the financial statements and bank account of the trust. He was of the view that in the absence of charitable activities, it was difficult to grant recognition u/s. 80G of the Act. Accordingly the request of assessee for grant of approval u/s. 80G of the Act was rejected by the CIT(E). Aggrieved by the aforesaid order, the assessee is in appeal before the Tribunal. 5. At the time of hearing, the ld. counsel for the assessee brough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 and it is therefore not a case of existing charitable trust which has been in existence for past many years. Further, as far as the objects of the appellant trust are concerned, given the fact that the appellant has been granted registration under section 12AA, the objects being advancement of any other object of general public utility in nature have been verified by the learned CIT(E) while granting the registration under section 12AA of the Act and are thus not in dispute. As far as the genuineness of the activities of the assessee trust is concerned, in our view, the said requirement has to be seen in the context of the establishment of the trust. Where the trust has been set up in the past and has been carrying out its activities a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the conditions specified for grant of approval have not been fulfilled by the assessee trust. A similar view has been taken by the Coordinate Bench in the case of OLA Foundation vs CIT(E) (ITA No.215/Bang/2018 dated 26.10.2018) wherein it was held as under: 10. We have carefully considered the rival submissions. It is not in dispute that the CIT(E) himself has granted registration to the assessee u/s 12A of the Act and therefore, the CIT(E) was satisfied that the objects of the trust were charitable and that its activities were genuine as this is a condition for grant of registration u/s.12A of the Act. As per the requirements of Rule 11AA(5) of the Rules, it is incumbent on the part of the CIT(E) to spell out the conditions mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r - Trib), on identical facts as the case of the assessee, the Tribunal held that rejection of grant of approval u/s 80G was not justified. Keeping in mind the aforesaid decisions and the facts of the present case, we are of the view that the CIT(E) ought to have granted the approval u/s.80G(5) of the Act. We accordingly direct that the approval u/s.80G of the Act be granted to the Assessee. 7. In light of above discussion and respectfully following the aforesaid decision of the Coordinate Bench which has followed the legal proposition laid down by the Hon ble Karnataka High Court, we hereby direct the learned CIT(E) to grant the registration to the assessee trust under section 80G of the Act. 6. The facts and circumstances of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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