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3. Learned counsel for the assessee submitted that the assessee is an institution/trust which was created in the year 1159 AD and no formal deed of trust was executed at that time. He referred to the provision of Rule 17A of the Income-tax Rules, 1962 as also reproduced by the DIT (Exemptions) in his impugned order to submit that Rule 17A specifically provides that where the trust is created or institution is established under an instrument, the instrument in original together with one copy thereof and where the trust is created or institution is established otherwise than under an instrument, the document evidencing the creation of the trust or the establishment of the institution, together with one copy thereof has to be filed along with prescribed form No.10A in duplicate. He submitted that the DIT(Exemptions) has gone into the issues relating to the income and expenditure account of the assessee, which were the subject-matter of assessment and not relevant for the purpose of granting registration u/s 12AA/12A of the Act. He submitted that the DIT(Exemptions) has also considered that some foreign donations were confiscated by the Government of India due to non-registration of the assessee trust under the relevant laws. He submitted that the registration under relevant laws for foreign donations can be made only after grant of registration u/s 12AA/12A by the Income Tax Department. He submitted that there is no legal requirement of filing of the original trust deed, as in this case, the trust was created in the year 1159 AD 4 ITA-4941/D/2011 & 3061/D/2013 and, at that time, there was no law for execution of a trust deed and the trust relates to the period before coming into force the Indian Trust Act or the Income Tax Act, 1922 or 1961. He submitted that the assessee has filed a duly sworn declaration of trust dated 29th March, 2011 by His Holiness Shri Ogyene Trinley Dorjee, the 17th Gyalwang Karmapa, the present head of the Karma Kagyu lineage residing in exile in Dharamshala (Himachal Pradesh) along with two other office holders of the trust, wherein it was unequivocally declared that the trustees stand possessed of the 'trust fund' comprised of both movable and immovable properties which are duly accounted for in the books of account of Tsurphu Labrang and all the income arising there from upon trust shall be applied for the aims and objects of the trust. He submitted that the aims and objects and purposes of the trust have been detailed in the said declaration of the trust, copy filed before the Revenue authorities and as well in the compilation filed before the Tribunal. The various terms and conditions for the smooth running of the affairs of the trust and also regarding appointment of additional trustees etc. have been detailed in the said declaration of the trust. He referred to the reply of the assessee dated 24th June, 2011 addressed to the Assessing Officer wherein, in point No.1, the original declaration of the trust was produced before him for verification, copy of the said letter has been filed in the compilation by the assessee. He referred to the letter of the assessee dated 23rd August, 2011 addressed to the Assessing Officer, wherein also, in paragraph 1, it is specifically mentioned that the original declaration of trust was produced before the Assessing Officer. He submitted that all the aims and objects and purposes of the trust were charitable in nature without any discrimination on account of origin, colour, religion, caste, creed or gender. The objects of the trust include establishment and running of educational institutions, the training of students, vocational training 5 ITA-4941/D/2011 & 3061/D/2013 institutions, medical care institutions and other social institutions and relief camps or projects in the unfortunate event of visiting calamities and to render assistance to helpless destitute, physically challenged, downtrodden and weaker sections of the society and to give assistance to the deserving students and scholars and to undertake projects of general public utility, publication and distribution of books, to aid restoration and renovation of old monasteries and other cultural establishments, to undertake and or aid programmes and projects for the preservation and protection of environment and so on. The learned counsel for the assessee submitted that it has been specifically mentioned in the aims and objects and purposes of the trust that all the services to the society at large shall be without any discrimination on account of origin, colour, caste, creed or gender etc. He relied on the decision of Hon'ble Apex Court in CIT Vs. Dawoodi Bohra Jamat -

6. Learned counsel for the assessee concluded his arguments with the submission that the Revenue could not establish any violation of any of the aims and objects and purposes of the assessee trust duly evidenced by the 'declaration of trust' dated 29th March, 2011 and all the statutory conditions have been complied with and the trust exists for charitable purposes only and, therefore, is eligible for grant of registration u/s 12AA/12A of the Act.

7. Learned CIT-DR has opposed the submissions of the learned counsel for the assessee. He submitted that under the scheme of the Act and in particular in the provision of Section 12AA, the Department is to satisfy itself not only with regard to genuineness of the trust but also with regard to genuineness of the activities of the trust. He submitted that in this case, the assessee could not file any evidence to prove that the trust was created in the year 1159 AD and was doing charitable activities. He submitted that the onus was on the assessee to file evidence that the objects exist in the year 1159 AD and amendments to the objects of the trust were made by the trust with the resolution passed from time to time and credible evidence has to be filed by the assessee trust to prove the same. He submitted that a plain reading of the objects of the trust as detailed in the declaration of the trust dated 29th March, 2011 makes it clear that these could not be the aims and objects of the trust in the year 1159 AD. He referred to the aim & object No.(l) wherein it is mentioned that the assessee trust "to undertake to establish, aid, manage and or run any institution or project of general public utility which is a charitable purpose within the contemplation of clause (15) of section 2 of the Income-tax Act, 1961 9 ITA-4941/D/2011 & 3061/D/2013 which is not in derogation of the tenets of the Dharma preached and propagated by it". He submitted that likewise, the aim & object No.(o) in the said declaration of trust provides "to undertake and or aid programmes and projects for the preservation and protection of environment with active engagement of monasteries, communities and other related development organizations". He submitted that these objects could not exist in the year 1159 AD as the Income-tax Act, 1961 itself came into being centuries later and the subject of preservation and protection of environment has come into existence recently and, therefore, the assessee has to prove with evidence that when the objects of the assessee trust were amended to this effect, incorporating these objects in its aims and objects, and when resolution to this effect was passed by the trustees of the assessee trust. He submitted that the trust is stated to be created in the year 1159 AD in China and there is no evidence brought on record by the assessee to prove that they have passed a resolution that they have settled in India or are "in exile" in India. Learned CIT-DR submitted that the copy of form No.10A, i.e., application for registration u/s 12AA of the Act shows that the address of the assessee trust is shown in a chamber in Tis Hazari Court in Delhi, although there was no activity undertaken by the assessee trust in Delhi. He submitted that the 17th Karmapa, the head of the assessee trust has come to India in the year 1974 but has applied for registration in the year 2011 and there was no valid reason for such inordinate delay in applying for registration u/s 12AA of the Act. He submitted that there was a violation of foreign exchange laws by the assessee trust and the assessee has spent `30.28 lakhs under the head 'legal expenses' and violation of the law was clearly against the public policy. The learned CIT-DR submitted that the 17th Karmapa, as head of the assessee trust, was taking food and clothes and meeting his personal expenses from the resources of 10 ITA-4941/D/2011 & 3061/D/2013 the assessee trust and which is in violation of the provision of Section 13 of the Income-tax Act. He submitted that the assessee should prove that from where the 17th Karmapa has spent for his personal requirements. He relied on the order of the learned DIT(Exemptions).

9. We have considered the rival submissions and have perused the contents of the declaration of the trust dated 29th March, 2011 and also the copies of documents and evidences filed in the various compilations filed by the assessee before the Tribunal. We find that the assessee has claimed that it is an institution/trust which was created centuries ago in the year 1159 AD and that no formal deed of trust was executed at that time. However, the aims and objects of the trust right from its inception in the year 1159 AD were charitable and religious in nature. It was founded in the year 1159 AD by His Holiness the 1st Karmapa as head of the Karma Kagyu lineage and who has 12 ITA-4941/D/2011 & 3061/D/2013 established Tsurphu Monastery in Tolung Valley in Central Tibet as the main seat of the Karma Kagyu lineage, a sect of Buddhism practiced all over the world. At present, the 17th Karmapa is the supreme spiritual head of Karma Kagyu lineage and, like his predecessors right from the 1st Karmapa, the present Karmapa 17th in line has already renounced the material world to preach the Dharma and does not accept or own any kind of properties personally and, by tradition, have been diverting all such offerings at source to the charitable purposes of general public utility and for propagation of Dharma and Gyan. In the year 1959, His Holiness the 16th Gyalwang Karmapa, followed by Lamas, Sangha and lay communities carrying with them religious ritual articles, murals and lama dance costumes etc. fled Tibet and came into exile in the erstwhile Himalayan Kingdom of Sikkim, now a part of India. Later on, the seat of His Holiness the 17th Karmapa moved from Sikkim to Dharamshala in Himachal Pradesh in January, 2000 and the national headquarters of Tsurphu Labrang were located in Delhi. On 29th day of March, 2011, the present Supreme Head of the sect the 17th Karmapa made a 'declaration declaration of trust' trust' by way of duly sworn affidavit wherein the relevant facts with regard to the history of the trust were recorded and also it was declared that all the moneys and other properties, both moveable and immovable which were duly accounted for in the books of account of Tsurphu Labrang and carried on its balance sheet and all income arising there from upon trust from time to time were possessed by the trust fund and such income of the trust fund could be applied to the execution of the aims and objects of the trust. The various aims, objects and purposes of the Tsurphu Labrang were detailed in the said declaration of trust dated 29th March, 2011 by the 17th Karmapa. It was claimed that all the aims and objects of the trust were wholly charitable and religious in nature without any discrimination with regard to origin, colour, religion, caste, creed or gender. The various 13 ITA-4941/D/2011 & 3061/D/2013 clauses were detailed in this declaration of the trust with regard to management of the trust fund and with regard to the powers of the trustees for the furtherance of the objects of the trust. It was specifically provided that the trustees shall not be entitled to any remuneration for their services as trustees. It was specifically provided that in case of winding up or dissolution of the trust, its assets shall not be distributed amongst the trustees but shall be given or transferred to such societies, trusts or associations having objects similar to that of the trust to be determined by the board of trustees at the time of dissolution or, in default thereof, by the court of competent jurisdiction. The assessee trust applied for registration u/s 12AA/12A of the Income- tax Act, 1961 on the prescribed form 10A with the Commissioner of Income Tax, Delhi. The claim of the assessee that it was a charitable and religious trust and all its aims, objects and purposes were wholly charitable and religious in nature and it has complied with all statutory conditions for registration u/s 12AA/12A of the Act was rejected by the DIT (Exemptions), against which, the present appeals before the Tribunal.

20. From a reading of various aims, objects and purpose of the Trust, we find that the aims and objects as detailed above were wholly charitable and religious in nature without any discrimination on account of origin, colour, religion, caste, creed or gender. It provides the objects of running educational Institution, vocational training institutions, medical care Institutions, social institutions, relief camps in the unfortunate events of calamities, assistance to the helpless, destitute, physically challenged, downtrodden and weaker sections of the society at large, to give financial help to the deserving students and scholars, to undertake any Institute or project of general public utility, printing and publishing of books, literature, to aid restoration and renovation of old monasteries, to aid programmes and projects for the preservation and protection of environment and put all incidental or ancillary work in accordance with the aims and objects detailed in the declaration of Trust and not in derogation of the tenets of the Dharma and the aims and objects of the Trust. We find that it has been specifically provided time and again in the aims and objects and purpose of the Trust that it should be without any discrimination on account of religion, colour, origin, caste, creed or gender and shall be for the benefit of the entire mankind and public at large. We find that 25 ITA-4941/D/2011 & 3061/D/2013 the Revenue could not point out even a single aim and object of the assessee-trust which could be called not charitable in nature. The assessee has filed various other evidences in support of its case that the assessee trust existed centuries ago and exists till date. The assessee has filed duly sworn affidavits from 29 eminent persons well versed with the assessee trust, deposing on oath that the assessee trust existed from the year 1159 AD for the aims and objects as specified in the declaration of Trust dated 29.03.2011. The copy of the Revenue record and the copy of registration certificate issued by the Human Resource Development Department, Govt. of Sikkim dated 31.08.2009 granting registration to the school run by assessee-trust, copy of recognition letter dated 28.02.1984 issued by Govt. of Sikkim of Nalanda Institute for Higher Buddhist Studies run by the assessee- trust and various documentary evidence in support of the case of the assessee that it performed various charitable activities including educational, environment protection, medical relief to the poor for the public at large without any discrimination on account of religion or caste, have been filed in the compilation before the Tribunal. The Revenue could not file any evidence to discredit the documentary evidence filed on behalf of the assessee-trust. The argument of the learned CIT-DR that onus was on the assessee to file the evidences that the objects of the assessee trust existed in the year 1159 AD and amendments to the objects of the Trust were made by the Trust with resolution passed from time to time, is devoid of any merits. There could not have possibly any formal trust deed executed on stamp paper centuries ago. The assessee has filed other evidences to prove the creation of the Trust and that the Trust existed for charitable purpose and the same could not be controverted on behalf of the Revenue. The learned CIT-DR has referred to aim and object No.(l) and