TMI Blog2019 (1) TMI 1846X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act or not and do the needful as per law. We take guidance from the decision of Yogiraj Charity Trust [ 1976 (3) TMI 5 - SUPREME COURT] that if the predominant objects of a trust is charitable in nature then other objects cannot be judged individually whether they are charitable or not meaning thereby if the totality of objects is charitable the requirements of the law are complied with. We set aside the order of Ld. CIT and direct to grant registration u/s.12AA - Appeal of the assessee is allowed. - ITA No. 562/PUN/2016 - - - Dated:- 29-1-2019 - SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM For the Assessee : Shri Avhay Avchat For the Revenue : Ms. Nandita Kanchan, CIT-DR ORDER PER PARTHA SARA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the Trust as incorporated in the Trust deed. That according to the Ld. CIT, some of the objects in the objects clause in the Trust deed are not charitable in nature and therefore, registration u/s.12AA of the Act was not granted to the assessee. The Ld.CIT further has based his decision on the decision of the Hon'ble Delhi High Court in the case of Daulat Ram Public Trust Vs. CIT, 112 Taxman 128 (Delhi)/244 ITR 514. The Ld. AR of the assessee further contended that the decision of the Delhi High Court (supra.) on which Ld. CIT has placed his reliance, deals with the allowability of exemption u/s.11 of the Act and not with regard to the issue of granting registration u/s.12AA of the Act and therefore, this case law is not applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Trust Deed and re-apply for registration u/s.12AA of the Act. 7. We have perused the case record and heard the rival contentions and considered the judicial pronouncement placed before us. The settled position of law has opined that issue of granting of registration u/s.12AA of the Act is one thing and determining the claim of exemption u/s.11 of the Act is absolutely another thing. When any Trust or Society applies for registration u/s.12AA of the Act before the Revenue Authority, it is a stepping stone that they will be doing charitable activities and thereby get exemption u/s.11 of the Act as determined at the time of assessment. But if the registration u/s.12AA of the Act is denied at the threshold itself then even for chari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of exemption and not with the issue of granting registration u/s.12AA of the Act and are substantially distinguishable in facts with that of the case of the assessee herein. We rather take guidance from the decision of the Hon'ble Supreme Court in the case of Yogiraj Charity Trust (supra.) that if the predominant objects of a trust is charitable in nature then other objects cannot be judged individually whether they are charitable or not meaning thereby if the totality of objects is charitable the requirements of the law are complied with. In view of the discussion herein above, we set aside the order of Ld. CIT and direct to grant registration u/s.12AA of the Act to the assessee Trust. 10. In the result, appeal of the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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