TMI Blog2021 (3) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... h the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of section 12AA of the Act. There the Commissioner would be bound to record the finding that an activity or activities actually carried on by the Trust are not genuine being not in accordance with the objects of the Trust. Similarly, the situation would be different where the trust has before applying for registration found to have undertaken activities contrary to the objects of the Trust - Decided in favour of assessee. - T.C.A.Nos.174 & 175 of 2014 - - - Dated:- 2-3-2021 - THE HON'BLE MR. JUSTICE M.DURAISWAMY AND THE HON'BLE MRS.JUSTICE T.V.THAMILSELVI For Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw arose for consideration: Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled for registration under section 12-AA and approval under section 80 G when no activities were started by the Trust? 5. When the appeals are taken up for hearing, Mrs. Sriniranjani Srinivasan, learned counsel appearing for the respondent submitted that question of law raised by the appellant-department is covered by the following decisions:- (i) (2020) 114 Taxmann. com 693 (SC) (Anand Social Educational Trust v. Commissioner of Income Tax] wherein the Hon'ble Supreme Court held as follows:- ... 12. Since section 12AA pertains to the registration of the Trust and not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in (2012) 206 Taxman 69 (CIT Vs. Arulmighu Sri Kamatchi Amman Trust). Following the ratio laid down in the judgment, the Hon'ble Division Bench of this Court directed the CIT to register the Trust. The ratio laid down by the Hon'ble Division Bench of this Court squarely applies to the facts of the present case. We do not find any error or irregularity in the order passed by the Income Tax Appellate Tribunal. In such view of the matter, the appeal in T.C.A.No.401 of 2011 is liable to be dismissed. 6. On a reading of the Judgments relied upon by the learned counsel for the respondent it is clear that the issue involved in the present appeals is identical of the issue that were decided in the said Judgments. 7. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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