safely be
characterized as non-genuine activities, nor is it the claim of the
revenue that the assessee trust is found to be carrying ... found to be non-genuine or its activities are not in accordance with the
objects for which such trust or institution was established, the
registration
activities of the trust are not genuine, (ii)
are not being carried out in accordance with the object of the trust as the case ... carried out by the RCA as non-genuine or not
being carried out as per object of the trust. It is also a fact that
year then it cannot be inferred that the
trust is in-genuine.
5) Ld. CIT(Ex) has cancelled the registration certificate with effect from ... found to be non-genuine or its activities are not in
accordance with the objects for which such trust or institution
was established, the registration
activities of the trust are not genuine, (ii) are not being carried out in
accordance with the object of the trust as the case ... carried out by the RCA as non-genuine
or not being carried out as per object of the trust. It is also a fact that
society has been found by
the CIT to be non-genuine or are not charitable in nature. He submitted
that while granting registration ... found any of its objects to be non-genuine or
not charitable in nature and, therefore, refusal to grant registration
dubious or non-genuine or contrary to objectives
of the Act. Commissioner has power to satisfy himself about
objects and the genuineness of the activities ... ipso facto reject the
application for registration on the ground that Trust has not
commenced the activities."
3.2.2 Hon'ble Allahabad High Court
society has been found by
the CIT to be non-genuine or are not charitable in nature. He submitted
that while granting registration ... found any of its objects to be non-genuine or
not charitable in nature and, therefore, refusal to grant registration
prohibit the karta
of a HUF or a trustee of a trust becoming partners of a firm. As per the
Ld. CIT(Appeals ... Just
because they represented a trust or HUF, as per the Ld. A.R., would
not make the partnership a non-genuine
independent satisfaction re: activities being non-
genuine or in breach of objects of the Trust.
2. The Learned DIT(E) erred in fact ... fact and in law in
treating the activity of the Appellant non-genuine on the
basis of erroneous appreciation of facts and concluding that
activity
factum of establishment and running school is a genuine activity. The
enquiry regarding genuineness of the activities cannot be stretched beyond
this. Sufficient safeguards having ... ground of non-genuineness of transaction though the same was routed
through banking channel. Thus in our considered view the genuineness of the
transaction cannot
