circumstances the Assessing Officer was right in holding the trust as non-genuine trust. In view of the circumstantial evidence gathered by him during ... below have tried to hold that the trust was non-genuine via the non-genuine nature of the donations, which is totally opposed
receipts exceed the stipulated limit but the
Trust as such cannot be considered as non-charitable/non-genuine in
nature so as to cancel ... Trust are non-genuine or the same were not carried out in
accordance with the objects of the Trust. In other words, so long
activities
has been found to be non-genuine, the approval granted to assessee
Trust needs to be withdrawn.
8. Another important issue which has been ... that such kind of non-genuine
activities are clearly borne out from the material on record and
therefore, such non-genuine activities entails cancellation
Trust is in existence. A partial expenditure which is not
authorized by the Trust would not be itself lead to the Trust
becoming non-genuine ... being very nominal does not make the
activities of the trust non-genuine and at the most it can be
disallowed from the benefit
trust, the same has been so changed direction of that, it is claimed to belong to the person/s other than the trust itself. This ... restrictive conditions are provided so as to segregate the non-genuine trusts from genuine trusts, from non-genuine transactions from the genuine transactions
premise that
the activities of the trust were rendered non-genuine. The Learned AR before
us vehemently argued that the show-cause notice ... 12AB. (1) to (3) .................
(4) Where registration or provisional registration of a trust or an institution has
been granted under clause (a) or clause
trust have been treated as non-genuine. Further, there
is no change in the trust deed since 1930 and the assessee has not taken ... trust have been treated as non-genuine and
there is no change in the activities of the trust from the date of grant of registration
found to be non-genuine or are not being carried out in
accordance with the objects of the trust, its registration granted can
become liable ... funds is
stated to be non-genuine. In such cases it would not make the
whole Trust Non genuine. For This proposition
been
found to be non-genuine and nothing has been brought out on record
that activities of the trust has not been carried ... that activities
of the appellant trust are non-genuine. It is evident that case of assessee trust is not
falling in the first condition
assessee trust are not genuine
on the contrary, it is seen that the affairs of the assessee trust
would clearly indicate that the undersigned ... only
non-genuine in nature but also some of its activities would fall
outside the objects of the trust.
(ii) it would be worthwhile
