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1 - 4 of 4 (0.22 seconds)Sardari Lal Oberai Memorial Charitable ... vs Income Tax Officer on 29 March, 2005
Again in the
case of 'Sardari Lal Oberai Memorial Charitable Trust vs. ITO' (2005) 3 SOT
229 (Del), the Delhi Bench of the Tribunal has held that section 12AA takes
4 ITA No.1935/M/13
M/s. Organisation for Autistic Individual (OAI)
care of a situation where activities have been carried out by a trust whereas it
does not lay down anything negative in cases where no activities have been
carried out, like in the instant case. In such a case, the sole criterion of
grant/non-grant of registration would be for the CIT to see the objects of the
trust. If the objects of the trust are charitable, the fact that no activity has been
carried out by the trust, does not entitle the CIT to hold that the trust is not
entitled to registration.
The Maharashtra Public Trusts Act, 1950
Samarpan Charitable Trust, Udaipur vs Cit(Exemption), Jaipur on 13 September, 2021
The issue of refusing
registration in the absence of dissolution clause in the trust-deed is covered in
favour of the assessee with the decision of Co-ordinate Bench of Delhi
Tribunal in the case of 'Shri Sai Samarpan Trust Co.'(supra), wherein it has
3 ITA No.1935/M/13
M/s. Organisation for Autistic Individual (OAI)
been held that when the assessee trust is registered with the sub-registrar as a
charitable trust, in the event of failure of the trust the net assets/income would
obviously be taken over by the Charity Commissioner and the rejection of
registration on this ground was held not on a sound footing and the orders of
the DIT(Exemptions) were reversed.
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