Pawan Alka Rajgarhia Foundation, ... vs Cit(Exemption), Kolkata on 11 May, 2022
vi. For that the said order is against the decision in case of M/s.
Eastwood Charitable Society vs DCIT(E), Kolkata on 30.05.2018,
ITA No. 1775 & 1776/Kol/2017 [ITAT, Kolkata 'B' Bench] where
at the time of registration of the assessee u/s 12AA CIT(E)
should be concerned to be looked into is whether the assessee is
5
I.T.A. No. 614/Kol/2020
Assessment Year: 2020-21
Pawan Alka Rajgarhia Foundation
a genuine one or whether it is a sham institution floated only to
avail the benefits of exemption under the Act. The stage for
consideration of the application of the funds vis-a-vis objectives
of the trust arises at the time of assessment by the AO where
benefits are claimed by the assessee in terms of section 11 & 12
of the Act and the AO can examine the question as to the nature
of the contributions etc. at the time of assessment. Whereas the
ld. CIT(E) had asked to submit the details of donation made and
received at the time of registration itself (Pt. 8 & 9 of details
questionnaire).