TMI Blog2023 (9) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of the Act as well as failed to prove the genuineness of the activities of the trust. We have gone through the documents placed containing the photographs and summary of the activities of the trust within India as well as outside India as narrated. For the activities outside India, it is mandatory to obtain necessary approval as per section 11(1)(c) of the Act which has not been complied by the assessee. Permission from the Board is mandatory as per section 11(1)(c) for the above international projects/activities. It is also not clear whether the MAVIM (2017-2018) project is national or international project. There is contradiction in the trust deed since the Preamble states that the income shall be applied for the stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is a trust registered under the Indian Trusts Act, 1882 on 26.03.2014. The assessee filed application in Form 10A on 28.04.2021 along with documents for obtaining registration u/s. 12AA. A provisional registration was granted on 28.05.2021. Thereafter the assessee filed application in Form 10AB for registration u/s. 12AB of the Act. The CIT(Exemptions) [CIT(E)] issued notice and the assessee filed certain details. On verification, it was noticed that the assessee carried out the activities outside India and expended funds on the following projects:- (i) Study on Girls Landscaping in Nepal, Bangladesh and Pakistan. (ii) Flamingo Research study with Adolescents Girls in Nepal India. (iii) UNDOC: Rehabilitation and Empo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of charitable activities and submitted that the assessee has never claimed any exemption in its returns and paid taxes on the income earned every year. Therefore registration should be granted to the assessee. 5. The ld. DR relied on the orders of the lower authorities. 6. Considering the rival submissions and perusing the material on record, we note that the assessee has been granted provisional registration and the assessee filed application in Form 10AB for regular registration which has been rejected by the CIT(E) stating that the assessee has not followed the provisions of section 11(1)(c) and not complied with the requirements of the provisions of the Act as well as failed to prove the genuineness of the activities of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the Board is mandatory as per section 11(1)(c) for the above international projects/activities. It is also not clear whether the MAVIM (2017-2018) project is national or international project. Further, there is contradiction in the trust deed since the Preamble states that the income shall be applied for the stated objects of the Trust in India, whereas the object clause at sl. No. 4 allows work in India and other countries. We also note from the order of the CIT(E) that the assessee has not submitted documents to prove the genuineness of the charitable activities undertaken by it. Considering the totality of the facts, we confirm the order of the ld. CIT(E). 9. In the result, the appeal by the assessee is dismissed. Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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