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8. The claim of the assessee is that in order to avail deduction under sections 11 and 12 of the Act, the assessee is to get itself registered under section 12A of the Act. Reliance was placed on the ratio laid down in Fifth Generation Education Society Vs. CIT ------ for the proposition that for the purpose of registration under section 12A of the Act, only the objects of the trust were charitable or not was to be seen and at the stage of grant of registration by the Commissioner of Income Tax, the application of the income is not to be looked in. The assessee placed on record another note of activities before the Commissioner of Income Tax alonwith letter dated 11.9.2012 which reads as under:

12. In view of the above said provisions of the Act, the Commissioner on receipt of the application for registration of a trust or institution has to satisfy himself about the objects of the trust or institution and also call for and collect information about the genuineness of the activities of the trust or institution. The Commissioner is empowered under the Act to make enquiries in this regard as he may deem fit. In order to avail benefit of registration under section 12AA of the Act, the applicant is to satisfy the Commissioner to whom such application has been made under section 12A of the Act, that the objects of the trust are charitable in nature and also to establish its case of genuineness of the activities being undertaken or going to be undertaken by the trust or institution.

15. In order to avail the benefit of exemption under section 11/12 of the Act the activities of the trust or institution is to be charitable or for religious purposes. As pointed out in the paras hereinabove, the conditions for applicability of sections 11 and 12 of the Act are provided under section 12A of the Act and one of the conditions is that the person in receipt of the income which he claims to be for charitable purposes is to make an application for registration of the trust or the institution in the prescribed form and in the prescribed manner to the Commissioner within the stipulated period of creation of the trust or the establishment of the institution. On receipt of the application in the requisite form No.10A alongwith Instrument of creation of the trust or the institution, the procedure for registration of the trust or the institution by the Commissioner is provided under section 12AA of the Act. Admittedly, at the time of grant of registration the Commissioner is not empowered to examine the application of income but he has to examine whether the application is made in accordance with the requirements of section 12A of the Act and whether form No.10A has been properly filled in. The Commissioner is further to examine whether the objects of the trust are charitable or not and also to satisfy himself about the genuineness of the activities of the trust or the institution. The Commissioner is not to examine the application of income at this juncture. The Hon'ble S u p r e m e C o u r t i n C I T V s . U . P . F o r e s t C o r p o r a t i o n [ 2 3 0 I T R 9 4 4 ( S C )] , held that in order to take advantage of the provisions of section 11 of the Act, the trust or the institution has to get itself registered. Whether the income of the institution can be regarded as being held for charitable purposes and whether the institution is entitled to registration under section 12A of the Act, requires investigation of facts. In view thereof, section 12AA of the Act recognizes the principle laid down by the Hon'ble Supreme Court and Commissioner under section 12AA of the Act is empowered to call for such documents or information from the trust or the institution in order to satisfy himself that the objects of trust are charitable and also about the genuineness of the activities of the trust or the institution and is also empowered to make such enquiries as he deem necessary in this regard.

20. During the course of hearing, the learned A.R. for the assessee was specifically asked as to what were the activities for which the said society was formed. The learned A.R. for the assessee specifically pointed out that the trust was formed on 13.4.2012 and its objects were as per clause 4(i) and 4(ii). Our attention was drawn to the observations of the Commissioner in para 3 wherein it had been clearly claimed by the assessee that the existing society i.e. Shishu Niketan Model School was already registered under section 12AA of the Act and was running four schools. The applicant under the new society was proposing to take over on lease the management of one of the existing schools and running on day-to-day basis. The learned A.R. for the assessee further pointed out that the assessee had provided free books to poor students, which was in furtherance in carrying on charitable activities. When confronted with the fact that taking over of running school was in the nature of carrying on the business and not in the line of imparting education per-se. The learned A.R. for the assessee pointed out that the society may consider establishing or running a school. In the totality of the facts and circumstances of the case, we are of the view that the objects of the trust are varied and the objects are not in any particular direction of imparting education or for the relief of the poor. Further the assessee himself had not identified the particular object which it wants to undertake to carry on the activities of the society and it is not a case of trust where the sole object is in line of providing education by way of establishing the school, college, University and the steps taken by the trust for carrying on the said activities could be recognized as the objects of the trust in order to establish the genuineness of the activities to be undertaken by the society. The assessee before us had pointed out in paras hereinabove too many objects, which are in varied directions and some of the objects are not charitable in nature. The assessee till date has not identified the primary objects which the trust wants to undertake in order to carry on its charitable activities. Once the direction of the trust is not established, the genuineness of the activities cannot be verified by the Commissioner. The Hon'ble Madras High Court in CIT Vs. Ootacamund G y m k h a n a C l u b [ 1 1 0 I T R 3 9 2 ( M a d )] h a d h e l d t h a t o n a n a p p l i c a t i o n being filed under section 12A of a trust of institution is registered as charitable or religious one and the registration itself would be sufficient proof of the fact that the trust or institution concerned was created or established for charitable or religious purpose.