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Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI
Before: SHRI.I.C. SUDHIR & SHRI PRASHANT MAHARISHI
O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order dated 13.05.2014 of learned Commissioner of Income-tax (Appeals)-Meerut. 2. The assessee has raised the following grounds:- “
1. That Ld. ACIT, Circle-1, Meerut issued a letter to the assessee dated 09- 05-2014 fixing the date of hearing on 23-05-2014. However, Ld. CIT, Meerut passed order on 13-05-2014, in which he reject the application U/s 12A of I.T. Act. Therefore, order passed by Ld. CIT, Meerut is irregularity and against the principle of natural justice.
2. That Ld. CIT, Meerut has incorrect facts a charitable activity was going on to give the shape as charitable trust. The assessee has make application to register the trust to the Registrar of documents on 31-03- 2013 and was registered on 04-04-2013 and applied by the assessee for registration to CIT, on 19-11-2013 and any activities does not show any irregularity as mentioned by CIT, Meerut in his order dated 13-05-2014.
Page 2 of 4 3. That the charitable activities mentioned in the Trust Deed was evidence by assessee by filing various documents to the CIT, Meerut. Therefore, Ld. CIT is in error in stating that the trust was not running any charitable activities as mentioned in the objects of the trust.”
The brief facts of the case are that appellant trust filed an application before Commissioner of income tax on 19/11/2013 for registration u/s 12AA of the income tax act, 1961. The trust is formed on 04/04/2013 for the purpose of construction of masjid, madrasas hospitals, schools, orphanages and guesthouses for the benefit of public and specifically for Muslims. It has another object of relief to poverty and helping for marriage of poor persons, provide employment to the unemployed. CIT did not grant this trust registration as it is not clear whether the premises from which the trustee is carrying on with securities is owned by it or rented premises. Further, it is incurred neither expenses towards its objects. He also held that trust is involved in imparting education to the poor. However, the duties carried on by this trust cannot be said to be educational activities. Regarding the object of relief to poor, he was of the view that it cannot be for the relief of a particular individual or body of individuals, but should have public character. He was also of the view that trusted does not have substantial fonts to undertake its stated objectives. However, trust is only involved in straight activities. Therefore, he was of the view that a gene wine trust with genuine objectives has not come into existence and therefore registration was refused. Against this order, this appeal is filed.
Ld. authorized representative filed the paper book before us containing 28 pages, wherein, form No. 10 A, along with trust deed, bank statement, income and expenditure account and details of donation received. He submitted that that the object of the society’s charitable and the activities of the trust are carried on in rented premises for which no rent has been paid or payable, but that is not the violation of the provisions of section 2 (15) of the income tax act. He further submitted that merely meagre