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a. Discrepancy in dissolution clause-trust is revocable b. Object for the benefit of the particular community c. Non genuineness of activities Now the assessee filed this appeal against the rejection of the application.

Our Submission:

ITA No. 1184 & 1185/JP/2024 Akhil Bharatvarshiya Papeek Ashram Trust Assessee a very old trust: It is extremely relevant to mention that the assessee trust is a very old trust carrying out its activities since year 1969 and there is no finding of the ld. CIT that in the past years any of the activities of the trust were found non-genuine or the objects were not eligible for registration as charitable trust. There being no change in the activities of the trust in the year under consideration, prima facie the activities of the trust cannot be held to be non- genuine or objects non-charitable.

II. LD. CIT INCORRECTLY HELD TRUST REVOCABLE ITA No. 1184 & 1185/JP/2024 Akhil Bharatvarshiya Papeek Ashram Trust Incorrect facts considered by the ld. CIT in respect of dissolution clause: T The dissolution clause of the assessee is appearing at PB 69 and the same read as under:

Thus it is clear that on dissolution of the trust the assets will not go back to the founders or trustees of the trust. However the ld. CIT has observed as follows on page 5 of the order:

"The purpose of having dissolution clause in the constitution of a charitable institution is to ensure that even if the trust/institution is wound up, the assets/income of the trust/institution will not be used for any other purposes except for the purposes of the trust and the same can also be transferred to other similar charitable institution provided that the objects are similar in nature. While in instant case clause says that in event of dissolution, properties will go to founde founderr trustee or other trustees and they are free to use the same as per their will. Thus in case of assessee it is revocable trust, which can be used for benefit of trustees in event of dissolution. In view of the same, the applicant has failed to justify its irrevocable public charitable nature. Therefore, the application filed by the applicant is liable to be rejected. (page 5 of the order) Thus the ld. CIT incorrectly read the dissolution clause to hold that in the event of the dissolution the propertie propertiess will go to the founder trustee and they will III. ACTIVITIES OF THE ASSESSEE ARE GENUINE The ld. CIT has concluded on the page 12 of the order that the activities of the assessee are not verifiable and it cannot be determined whether the assessee is genuinely nuinely carrying out activities as per the objects. However this observation of the ld. CIT is incorrect as has been explained below: