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1 - 6 of 6 (0.63 seconds)Self Employers Service Society vs Commissioner Of Income-Tax on 6 September, 2000
Accordingly, the applicant trust does not deserve the grant of the Registration u/s 12AA
of the Act since the applicant is yet to commence its activities. Reliance is drawn on the
decision of Kerala High Court in the case of Self Employees Service Society Vs. CIT
(2001) 247 ITR 18 (Kerala). I am to inform you that your above-cited applications dtd.
Commr. Of Income-Tax, U.P., Lucknow vs Radhaswami Satsang Sabha on 28 September, 1953
"9. We have carefully considered the rival submissions in the light of the material
placed before us. We have gone through the supplementary trust deed, copy of which is
placed at pp. 8 to 11 of the paper book. The same is registered with the Sub-Registrar
vide his order dt. 24th May, 2007. We have also gone through the objects of the trust, a
copy of which is placed at p.5 of the paper book. The objects of the trust are specifying
purpose of religious activities. Such facts are also not disputed by the learned
Departmental Representative. The registration cannot be denied to the assessee for the
reason that it is not carrying on charitable activities. Religious activities are also
construed to be charitable activities as per the decision of Hon'ble Allahabad High
Court in the case of CIT vs. Radhaswami Satsang (supra) and the decision of the
Hon'ble Supreme Court in the case of Hazarat Pirmahomed Shah Saheb Roza
Committee vs. CIT (supra). The observations of CIT that trust deed does not specify the
fate of assets and liabilities in case of dissolution of trust, it is observed that cl. 78 of
the trust deed specifies that in case of dissolution of trust everything related to trust
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shall be handed over to the justified national Government. Thus, this observation of the
CIT is contrary to the facts found on record.
Hazarat Pirmahomed Shah Saheb Roza ... vs Commissioner Of Income-Tax, Gujarat on 27 October, 1966
"9. We have carefully considered the rival submissions in the light of the material
placed before us. We have gone through the supplementary trust deed, copy of which is
placed at pp. 8 to 11 of the paper book. The same is registered with the Sub-Registrar
vide his order dt. 24th May, 2007. We have also gone through the objects of the trust, a
copy of which is placed at p.5 of the paper book. The objects of the trust are specifying
purpose of religious activities. Such facts are also not disputed by the learned
Departmental Representative. The registration cannot be denied to the assessee for the
reason that it is not carrying on charitable activities. Religious activities are also
construed to be charitable activities as per the decision of Hon'ble Allahabad High
Court in the case of CIT vs. Radhaswami Satsang (supra) and the decision of the
Hon'ble Supreme Court in the case of Hazarat Pirmahomed Shah Saheb Roza
Committee vs. CIT (supra). The observations of CIT that trust deed does not specify the
fate of assets and liabilities in case of dissolution of trust, it is observed that cl. 78 of
the trust deed specifies that in case of dissolution of trust everything related to trust
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shall be handed over to the justified national Government. Thus, this observation of the
CIT is contrary to the facts found on record.
Acharya Sewa Niyas Uttaranchal vs Cit on 2 November, 2006
Therefore, we find no material on record to
justify the action of the CIT vide which the assessee trust has been refused for grant of
registration. We direct CIT to grant registration to the CIT (sic-assessee-trust). The
appeal filed by the assessee is allowed."[Emphasis supplied]
While deciding the appeal in the above case, the Tribunal took into consideration the
decisions of Tribunal in the cases of Acharya Sewa Niyas Uttaranchal vs. CIT [(2006)
105 TTJ (Del) 761] and Modern Defence Shikshan Sansthan vs. C.I.T. [(2007) 108 TTJ
(Jd) 732].
Modern Defence Shikshan Sansthan vs Commissioner Of Income Tax on 12 February, 2007
Therefore, we find no material on record to
justify the action of the CIT vide which the assessee trust has been refused for grant of
registration. We direct CIT to grant registration to the CIT (sic-assessee-trust). The
appeal filed by the assessee is allowed."[Emphasis supplied]
While deciding the appeal in the above case, the Tribunal took into consideration the
decisions of Tribunal in the cases of Acharya Sewa Niyas Uttaranchal vs. CIT [(2006)
105 TTJ (Del) 761] and Modern Defence Shikshan Sansthan vs. C.I.T. [(2007) 108 TTJ
(Jd) 732].
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