TMI Blog2020 (2) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Income Tax Appellate Tribunal. It was also open for the Revenue Authorities to take steps for cancellation of the registration, if there was any material against the Assessee Trust or they have violated the conditions of registration or the provisions of the Act in any manner. That course is even now open to the Revenue Authorities. We do not find any useful purpose to be served by now remanding the case back to the learned Commissioner of Income Tax to consider the said application under Section 12A of the Act afresh at this stage, as the said registration already stands granted about ten years back and therefore, we dispose of the present appeal filed by the Revenue only by making an observation that if any breach or violati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assessee Trust before the Commissioner of Income Tax, recorded its independent opinions that either some of the compliances stood made by the Assessee and some other requirements were not even necessary for considering the application, under Section 12AA of the Act and therefore, treating the compliances as sufficient, the learned Tribunal directed the Commissioner of Income Tax to accord registration to the Respondent Assessee Trust under Section 12A of the Act. The relevant findings of the learned Tribunal as recorded in paragraphs 7 and 8 of the impugned order are quoted below for ready reference. 7. As regards the first query of the Commissioner of Income Tax is concerned, the assessee has duly produced the records showing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere inducted later on. As regards the activity of the trust, the assessee has clearly mentioned the activities of the assessee in its letter dated 26.12.2008 as well as furnished the details of hospital activities and fee charged along with the said letter dated 26.12.2008. 8. Once the requisite details have been field by the assessee, then, in the absence of any finding or any material to show that the object of the assessee trust are not charitable, then there is no reason to deny the registration. It is not the case of the Revenue that the funds or income of the trust were utilised for any other purpose than the object of the trust. Therefore, merely because the trust hospital is charging some fee from the patients, it cannot be sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o submitted that the informations as desired by the Commissioner of Income Tax were furnished before the learned Tribunal. 6. We have heard the learned counsels and we are of the opinion that the learned Tribunal, in these circumstances, ought to have remanded the case back to the learned Commissioner of Income Tax, so that the requisite informations/documents furnished by the Assessee Trust could be examined and verified by the learned Commissioner of Income Tax, who was to consider the said application on merits. However, the fact remains that the Trust stands registered for the last ten years in pursuance of the impugned order of the learned Income Tax Appellate Tribunal. It was also open for the Revenue Authorities to take steps for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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