TMI Blog2023 (7) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the CIT, for rejecting the application for registration, is future contingency as would appear from second paragraph of the order, reproduced above. Where section 12AA, by the sub-sections therein provides for cancellation of the registration, rejection of the application for registration based on a projection of what might happen in future, cannot be sustained. In the circumstances aforesaid we do not find that a substantial question of law arises from impugned order made by the ITAT. Decided against revenue. - ITA No. 151 of 2018 - - - Dated:- 3-7-2023 - JUSTICE ARINDAM SINHA And JUSTICE SANJAY KUMAR MISHRA For the Appellant : Mr. R. S. Chimanka, Senior Standing Counsel ( IT ) Mr. Avinash Kedia , Junior Standing Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same fees has been collected from the participants. Further from the articles of the association it is noted that the facilities are extended to members only who become a member by paying the fees. From the financial activities report it is clear that CDTA is yet to start the activities which are given in the memorandum and articles of the association. Whatever little bit of activities have been carried on there is no element of charity or philanthropy in them. As per brief notes on activities furnished by the CDTA, the said Association is looking forward to raise funds from the Sponsors and Donors in the interest of the game. It is quite possible and apprehended that when any Sponsors and Donors will be involved in organizing any te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... society was non-genuine. In our considered view, simply because the activities of the assessee society were little or not substantial cannot be a ground to not to grant registration u/s.12AA of the Act. Further, whether the activity of the assessee is of commercial nature or not is to be examined while granting exemption u/s. 11 12 of the Act by the Assessing Officer at the time of making the assessment. He hands up circular dated 24th September, 1984 issued by the department, from which clause 2 is extracted and reproduced below. 2. The question whether promotion of sports and games can be considered as being a charitable purpose has been examined. The Board are advised that the advancement of any object beneficial to the pub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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