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TMI Blog2021 (1) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation and documents from the assessee-trust and considering the submissions so filed by the assessee-trust, the ld. CIT(E) held that the assessee-trust is a private religious trust and therefore, cannot be held as a charitable trust within the meaning of Section 2(15) of the Act. It has also been held by the ld. CIT(E) that the assessee-trust has failed to furnish clarification/details as sought vide order sheet entry dated 04.10.2019. Accordingly, the application seeking registration U/s 80G was rejected. Against the said order and the findings of the ld. CIT(E), the assessee trust is in appeal before us. 3. During the course of hearing, the ld. AR has submitted that the assessee-trust is duly registered U/s 12AA of the Act vide orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rust has been granted registration U/s 12AA of the Act however, mere grant of registration U/s 12AA of the Act does not automatically entitled the assessee to seek registration U/s 80G of the Act. The assessee-trust has to satisfy in respect of the genuineness of its activities as well as the satisfaction of other conditions as so stipulated U/s 80G(5) of the Act. It was submitted that the assesseetrust was granted registration U/s 12AA of the Act under the category of "advancement of general public utility" however, on examination of trust deed, it was noticed that trust has been established on 27.09.2017 and thereafter, the trust deed was amended on 03.10.2017 by incorporating point no. 23A in the trust deed which describe the property of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(E) in the given facts and circumstances of the case had rightly denied the registration U/s 80G of the Act. He accordingly supported the order and the findings of the ld. CIT(E). 5. We have heard the rival contentions and perused the material available on record. Firstly as regard the contention raised by the ld. AR that the impugned order has been passed beyond the limitation period so prescribed in the Income Tax Rules, we find that the assessee-trust has moved its application on 01.08.2019 and therefore, the limitation period has to be counted from the end of the month in which the application has been filed and the said period expired on 28.02.2020. In the instant case, the impugned order was passed on 19.02.2020, therefore, the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val U/s 12AA of the Act, the Revenue has the necessary recourse under sub-section (3) and (4) of Section 12AA of the Act. However, having granted registration U/s 12AA of the Act which continues to remain in force and which has not been withdrawn as on date, the main character of the assessee-trust as that of the public trust cannot be challenged in the impugned proceedings. 8. Regarding the Bhairav Temple being described as property of the assessee trust as per the amended trust deed and carrying on the activities of running of the temple, the question that arises for consideration is whether the activities so conducted are for the benefit of particulars religious community or public at large and the quantum of expenditure which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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