Shishu Niketan Panchkula Education ... vs Assessee on 29 August, 2013
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.