Seth Bechardas Manchand Jain Shwetamber Vishashrimali Trust, Pune V. CIT-I, Pune

ITA 1537/PUN/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 76326 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 02-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUSHPALATHA SRIVASTAV
• Keywords: Charitable institution
• Section: 80G; 12A; 12AA; 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.1537/PN/2013 SETH BECHARDAS MANCHAND JAIN SHWETAMBER VISHASHRIMALI TRUST, C/O SUYOG DEVELOPMENT CORPN., OFFICE NO.27, PARSHWA BUILDING, SUJAY GARDEN, MUKUNDNAGAR, PUNE 411 037. PAN : AAATS8553N . APPELLANT VS. COMMISSIONER OF INCOME TAX-I, PUNE. . RESPONDENT ASSESSEE BY : SHRI BHARAT SHAH DEPARTMENT BY : SMT. PUSHPALATHA SRIVASTAV (CIT) DATE OF HEARING : 10-02-2014 DATE OF PRONOUNCEMENT : 27-03-2014 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 30.05.2013 OF THE COMMISSIONER OF INCOME TAX-I, PUN E (IN SHORT THE CIT) REFUSING GRANT OF REGISTRATION U/S 12A OF THE INCOM E TAX ACT, 1961 (IN SHORT THE I.T. ACT). 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THAT THE A SSESSEE TRUST WAS REGISTERED UNDER THE BOMBAY PUBLIC TRUSTS ACT, 1950 VIDE CERTIFICATE OF REGISTRATION DATED 16.10.1952. SUBSEQUENTLY, A DUP LICATE REGISTRATION CERTIFICATE WAS ISSUED TO THE APPLICANT BY THE ASSI STANT CHARITY COMMISSIONER, POONA REGION, POONA, CONSEQUENT UPON DISPOSAL OF A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. THE ASSESSEE TR UST FILED FORM NO.10A REQUESTING GRANT OF REGISTRATION U/S 12A OF THE I.T . ACT ON 27.11.2012. AFTER RECEIPT OF APPLICATION OF FORM NO.10A, THE LEARNED CIT CALLED FOR CERTAIN DETAILS WHICH INCLUDED THE DETAILS OF THE CHARITABLE ACTIVI TIES CARRIED OUT BY THE TRUST IN THE THREE PRECEDING YEARS, DETAILS OF BANK ACCOUNTS , COPY OF THE TRUST DEED/ ITA NO.1537/PN/2013 MEMORANDUM OF ASSOCIATION BEARING THE SEAL AND STAM P OF THE CHARITY COMMISSIONER. IT WAS STATED BY THE ASSESSEE TRUST THAT IT HAS NOT BEEN ABLE TO CARRY OUT ANY ACTIVITY IN RECENT YEARS BECAUSE THE BUILDING WHICH WAS EARLIER USED BY IT FOR LETTING OUT TO THE POOR FOR VARIOUS PURPOSES SUCH AS SOCIAL PROGRAMS, MARRIAGES, GROUP ACTIVITIES, ETC. GOT DEM OLISHED IN THE YEAR 2004 AND NEW CONSTRUCTION IS YET TO BEGIN. 3. FROM THE VARIOUS DETAILS FURNISHED BY THE ASSESS EE TRUST, THE LEARNED CIT OBSERVED THAT CONTRARY TO THE SUBMISSION OF THE TRUST THAT NO CHARITABLE ACTIVITY COULD BE CARRIED OUT AFTER 2004, THE STATE MENTS OF ACCOUNT FOR THE YEARS-ENDED 30.03.2010, 31.03.2011 AND 31.03.2012 S HOW EXPENSES INCURRED ON CHARITABLE OBJECTS AT RS.1,40,239/-, RS.2,00,437 /- AND RS.1,36,589/- RESPECTIVELY. FURTHER, CONTRARY TO THE SUBMISSION MADE BY THE TRUST THAT THE BUILDING GOT DEMOLISHED IN THE YEAR 2004 AND, THERE FORE, THE TRUST HAD NO PLACE FROM WHERE TO CARRY OUT ITS ACTIVITIES, HE NOTED TH AT THE BALANCE-SHEET AS AT 31.03.2010, 31.03.2011 AND 31.03.2012 SHOWED IMMOVA BLE PROPERTIES AT RS.34,64,911/-, RS.57,19,824/- AND RS.57,19,149/- R ESPECTIVELY. ON BEING FURTHER QUESTIONED BY THE LEARNED CIT, IT WAS SUBMI TTED THAT EXPENSES SHOWN IN THE ACCOUNTS TOWARDS CHARITABLE OBJECTS, PERTAIN ED TO RUNNING OF THE INSTITUTION AND FOR ITS DAY TO DAY MAINTENANCE. AS REGARDS THE IMMOVABLE PROPERTY REFLECTED IN THE ACCOUNTS, IT WAS SUBMITTE D THAT THE SAME ACTUALLY REPRESENTED COMPENSATION PAID TO THE TENANTS FOR VA CATING THE BUILDING. 4. HOWEVER, THE LEARNED CIT WAS NOT SATISFIED WITH THE VARIOUS SUBMISSIONS MADE BY THE ASSESSEE TRUST FROM TIME TO TIME. ACCORDING TO HIM, FOR THE PURPOSES OF GRANTING REGISTRATION U/S 12A O F THE I.T. ACT, THE CIT HAS TO SATISFY NOT ONLY THE AFORESAID OBJECTS BUT ALSO ABO UT THE GENUINENESS OF THE ACTIVITIES. HE OBSERVED THAT IN THE CASE OF THE AS SESSEE TRUST NO ACTIVITIES WHATSOEVER HAD BEEN CARRIED OUT DURING THE PRESCRIB ED PERIOD. REGARDING THE EXPLANATION OF THE ASSESSEE TRUST, THAT IT COULD NO T CARRY OUT ANY ACTIVITIES AFTER ITA NO.1537/PN/2013 2004 BECAUSE IT DID NOT HAVE A BUILDING AND ALSO IT DID NOT HAVE FUNDS, HE NOTED THAT THERE WERE SUBSTANTIAL BANK DEPOSITS MAI NTAINED BY THE TRUST AND IT EARNED INTERESTS ON SUCH DEPOSITS WHICH WAS RS.3,15 ,590/- FOR THE YEAR ENDING 31.03.2010, RS.1,99,424/- FOR THE YEAR ENDING 31.03 .2011, AND RS.1,41,533/- FOR THE YEAR ENDING 31.03.2012. THEREFORE, HE HELD THAT THERE WAS NO MERIT IN THE PLEA OF THE ASSESSEE THAT THE ASSESSEE DID NOT HAVE FUNDS TO CARRY OUT CHARITABLE ACTIVITIES. HE NOTED THAT SOME OF THE O BJECTS IN THE TRUST DEED WERE SUCH AS WOULD NOT WARRANT DEPLOYMENT OF SUBSTANTIAL FUNDS. FURTHER, THERE WAS SURPLUS OF RS.1,70,751/- FOR THE YEAR ENDING 31 .03.2010. IN VIEW OF THE ABOVE, THE LEARNED CIT HELD THAT THE ASSESSEE TRUST IS NOT ELIGIBLE FOR GRANTING REGISTRATION U/S 12A OF THE I.T. ACT BECAUSE THE SA TISFACTION REGARDING GENUINENESS OF ACTIVITIES CANNOT BE SAID TO BE FULF ILLED IN THE CASE OF THE ASSESSEE TRUST. 5. BEING AGGRIEVED WITH SUCH ORDER OF THE CIT REFUS ING THE REGISTRATION U/S 12A OF THE I.T. ACT, THE ASSESSEE IS IN APPEAL BEFO RE US ON THE FOLLOWING GROUNDS OF APPEAL :- 1) THE LEARNED COMMISSIONER OF INCOME TAX-I, PUNE (CIT) ERRED IN FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW TO D ENY REGISTRATION TO THE ASSESSEE TRUST U/S 12A OF THE INCOME TAX. THE ORDER OF THE CIT DENYING THE REGISTRATION MAY KINDLY BE SET ASIDE AND THE ASSESS EE TRUST BE GRANTED REGISTRATION U/S 12AA OF THE INCOME TAX ACT. 2) THE LEARNED CIT ERRED IN CONCLUDING THAT HE WAS NOT SATISFIED ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE TRUS T WHEN HE HIMSELF HAS ADMITTED THAT NO ACTIVITY WHATSOEVER WAS CARRIED OU T BY THE ASSESSEE TRUST IN THE PRECEDING THREE YEARS. 3) THE LEARNED CIT ERRED IN OBSERVING THAT THE ASSE SSEE TRUST HAS SPENT HUGE SUMS TO GET THE TENANTS VACATED AND THIS COULD NOT BE TREATED AS A CHARITABLE ACTIVITY. WHILE DOING SO THE LEARNED CIT FAILED TO APPRECIATE THAT THE ASSESSEE TRUST WAS ESTABLISHED FOR PROVIDI NG ITS PROPERTY FOR CHARITABLE PURPOSES LIKE, EDUCATIONAL, SOCIAL, RELI GIOUS FUNCTIONS, MARRIAGE ETC. IT IS IN PURSUIT OF THESE OBJECTS AND THE NEED FOR LARGER SPACE FOR THESE ACTIVITIES THAT IT WAS DECIDED TO VACATE THE TENANT S. 4) THE APPELLANT PRAYS TO BE ALLOWED TO ADD, AMEND, MODIFY, RECTIFY, DELETE, RAISE ANY GROUND OF APPEAL BEFORE OR AT THE TIME OF HEARING. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS MADE BY BOTH THE SIDES, PERUSED THE ORDER OF THE LEARNED CIT AND THE PAPER BOOK FILED ON BEHALF OF THE ITA NO.1537/PN/2013 ASSESSEE. WE HAVE ALSO CONSIDERED THE VARIOUS DECI SIONS RELIED ON BY THE LEARNED COUNSEL FOR THE ASSESSEE. WE FIND IN THE I NSTANCE CASE, THE LEARNED CIT REJECTED THE REQUEST FOR GRANT OF REGISTRATION U/S 12A OF THE I.T. ACT ON THE GROUND THAT THE ASSESSEE HAD INCURRED CERTAIN EXPEN SES UNDER THE HEAD CHARITABLE OBJECTS EVEN THOUGH NO SUCH CHARITABLE OBJECTS WERE PURSUED DURING THE ABOVE PERIOD. SECONDLY, NO ACTIVITY WHA TSOEVER WAS CARRIED OUT IN THE PRECEDING THREE YEARS ALTHOUGH THE ASSESSEE TRU ST WAS IN POSSESSION OF FUNDS TO PURSUE AT LEAST SOME OF THE OBJECTS. 7. SO FAR AS THE FIRST OBJECTION OF THE LEARNED CIT THAT THE ASSESSEE HAD SHOWN EXPENSES UNDER THE HEAD OTHER CHARITABLE OBJ ECTS EVEN THOUGH NO SUCH CHARITABLE OBJECTS WERE PURSUED DURING THE ABO VE PERIOD, WE FIND MERIT IN THE ARGUMENT OF THE LEARNED COUNSEL FOR THE ASSESSE E THAT SUCH EXPENSES WERE INCURRED TO RUN THE INSTITUTION FOR ITS DAY TO DAY MAINTENANCE. AS REGARDS THE OBJECTIONS OF THE LEARNED CIT THAT THE TRUST HA S NOT CARRIED OUT ANY ACTIVITY, IT IS THE SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE THAT THE LEARNED CIT IS NOT REQUIRED TO EXAMINE THE APPLICATION OF I NCOME. ALL THAT HE MAY EXAMINE IS WHETHER THE APPLICATION IS MADE IN ACCOR DANCE WITH THE REQUIREMENTS OF SECTION 12A READ WITH RULE 17A OF T HE INCOME TAX RULES, 1962 AND WHETHER FROM NO.10A HAS BEEN PROPERLY FILLED UP . HE MAY ALSO SEE WHETHER THE OBJECTS OF THE TRUST ARE CHARITABLE OR NOT. 8. WE FIND MERIT IN THE ABOVE SUBMISSIONS OF THE LE ARNED COUNSEL FOR THE ASSESSEE. WE FIND THE HONBLE ALLAHABAD HIGH COURT IN THE CASE OF FIFTH GENERATION EDUCATION SOCIETY VS. CIT REPORTED IN (1 990) 185 ITR 634 (ALL.) HAS OBSERVED AS UNDER :- A READING OF THE SECTION SHOWS THAT THE REGISTRATI ON UNDER SECTION 12A IS A PRE-CONDITION FOR AVAILING OF THE BENEFIT UNDE R SECTIONS 11 AND 12. SECTION 11 PROVIDES FOR EXEMPTION OF INCOME WHICH IS APPLIE D FOR CHARITABLE PURPOSES. SECTION 12 IS IN THE NATURE OF AN EXPLANATION TO SE CTION 11. BEFORE A PERSON CAN CLAIM THE BENEFIT OF SECTION 11, OR SECTION 12, AS THE CASE MAY BE, HE MUST OBTAIN REGISTRATION UNDER SECTION 12A. THE APP LICATION FOR REGISTRATION UNDER SECTION 12A HAS TO BE MADE IN FORM NO. 10A PR ESCRIBED BY RULE 17A ITA NO.1537/PN/2013 BEFORE THE EXPIRY OF ONE YEAR FROM THE DATE OF CREA TION OF THE TRUST OR THE ESTABLISHMENT OF THE INSTITUTION, WHICHEVER IS LATE R. IT HAS TO BE MADE BY THE PERSON IN RECEIPT OF THE INCOME OF THE TRUST. IT IS EVIDENT THAT, AT THIS STAGE, THE COMMISSIONER IS NOT TO EXAMINE THE APPLICATION OF INCOME. ALL THAT HE MAY EXAMINE IS W HETHER THE APPLICATION IS MADE IN ACCORDANCE WITH THE REQUIREMENTS OF SECTION 12A READ WITH RULE 17A AND WHETHER FORM NO. 10A HAS BEEN PROPERLY FILLED U P. HE MAY ALSO SEE WHETHER THE OBJECTS OF THE TRUST ARE CHARITABLE OR NOT. AT THIS STAGE, IT IS NOT PROPER TO EXAMINE THE APPLICATION OF INCOME. THE ORDER IMPUGNED DOES NOT SAY THAT THE OBJECTS OF THE SOCIETY ARE NOT CHARITABLE IN NATURE; IT MERELY SAYS THAT THEY ARE GENERAL IN NATURE. JUST BECAUSE THEY ARE GENERAL, THEY DO NOT CEASE TO BE C HARITABLE. THE COMMISSIONER HAS ALSO OBSERVED THAT NO ACTIVITY HAS BEEN CARRIED ON BY THE SOCIETY. IT IS ALSO NOT THE REQUIREMENT OF SECTION 12A OF THE ACT. NOR HAS SECTION 80G ANY RELEVANCE AT THIS STAGE. THE IMPUGN ED ORDER CANNOT, THEREFORE, BE SUSTAINED AND IT IS QUASHED. THE COMMISSIONER SHALL RE EXAMINE THE ISSUE IN THE LIGHT OF THE OBJECTS OF THE SOCIETY AND IN THE LIGHT OF THE OBSERVATIONS MADE HEREIN AND PASS FRESH ORDERS ACCORDINGLY. THE WRIT PETITION IS DISPOSED OF WITH THESE OBSE RVATIONS. 9. WE FIND THE HONBLE MADRAS HIGH COURT IN THE CAS E OF NEW LIFE IN CHRIST EVANGELISTIC ASSOCIATION VS. CIT REPORTED IN (2000) 246 ITR 532 (MAD.) HAS OBSERVED AS UNDER :- A CURSORY GLANCE AT THE PROVISIONS OF SECTION 12A OF THE ACT WOULD SHOW THAT UNLESS A SOCIETY OR TRUST, AS THE CASE MA Y BE, IS REGISTERED UNDER SECTION 12A OF THE ACT, IT WOULD NOT BE ENTITLED TO CLAIM THE BENEFITS UNDER SECTIONS 11 AND 12 OF THE ACT. THE CAPTION OF THE S ECTION SAYS 'CONDITIONS AS TO REGISTRATION OF TRUSTS.' THE TWO CONDITIONS WHIC H ARE PROVIDED ARE, FIRSTLY, THAT THE PERSON CONCERNED SHOULD HAVE MADE AN APPLICATIO N FOR REGISTRATION IN THE PRESCRIBED FORM AND IN THE PRESCRIBED MANNER TO THE AUTHORITIES NAMED IN THAT SECTION BEFORE THE FIRST DAY OF JULY, 1973, OR BEFO RE THE EXPIRY OF THE PERIOD OF ONE YEAR FROM THE DATE OF THE CREATION OF THE TRUST OR ESTABLISHMENT OF THE INSTITUTION. THE SECOND CONDITION PROVIDES FOR THE KEEPING OF THE ACCOUNTS IN A PARTICULAR MANNER AND FURTHER THAT SUCH ACCOUNTS SH OULD BE AUDITED. THE LANGUAGE OF THE SECTION DOES NOT SHOW THAT IN ORDER TO BE ABLE TO GET REGISTRATION UNDER SECTION 12A OF THE ACT, THERE IS NECESSITY OF FIRST ESTABLISHING AS TO HOW THE CONCERNED INSTITUTION OR, AS THE CAS E MAY BE, THE SOCIETY WOULD BE ABLE TO CLAIM THE EXEMPTIONS UNDER SECTION 11 OR 12 OF THE ACT. THERE IS NOTHING IN THE LANGUAGE TO SUGGEST THAT AN INSTITUT ION OF A RELIGIOUS NATURE IS PRECLUDED FROM GETTING REGISTRATION UNDER SECTION 1 2A OF THE ACT. THE QUESTION OF EXEMPTIONS UNDER SECTIONS 11 AND 12 OF THE ACT OR, AS THE CASE MAY BE, UNDER SECTION 80G OF THE ACT, WOULD COME ONLY WHEN THE SAID EXEMPTIONS ARE CLAIMED BY THE SOCIETY AT THE TIME WHEN IT IS ASSES SED TO TAX. TO CONSIDER WHETHER THE SAID SOCIETY WOULD BE ENTITLED TO THE B ENEFITS UNDER SECTIONS 11 AND 12 OF THE ACT OR, AS THE CASE MAY BE, UNDER SEC TION 80G OF THE ACT WOULD BE PRE-JUDGING THE ISSUE BEFORE THE GRANT OF CERTIF ICATE. AT THE STAGE OF GRANT OF CERTIFICATE UNDER SECTION 12A OF THE ACT, THE ONLY ENQUIRY WHICH COULD POSSIBLY BE MADE WOULD BE WHETHER THE SOCIETY HAS ACTUALLY MADE AN APPLICATION IN TIME AND WHETHER THE ACCOUNTS OF THE SOCIETY ARE M AINTAINED IN THE MANNER AS ITA NO.1537/PN/2013 SUGGESTED BY THE SAID SECTION. BEYOND THAT, THE SC OPE OF ENQUIRY WOULD NOT GO. 10. WE FIND THE DELHI BENCH OF THE TRIBUNAL IN CASE OF SOHAM FOR KIDS EDUCATION SOCIETY VS. DIRECTOR OF INCOME-TAX VIDE I TA NO.2241/DEL/2011 ORDER DATED 21.02.2014 HAS OBSERVED AS UNDER :- 5. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE ENTIRE MATERIAL AVAILABLE ON RECORD. FROM THE DIT(E)'S ORD ER IT EMERGES THAT NO DISPUTE HAS BEEN RAISED ABOUT THE CHARITABLE NATURE OF THE OBJECTIVES OF THE TRUST AS PER THE MEMORANDUM. THE ADVERSE INFERENCE HAS BEEN DRAWN ON POSSIBLE INTENTION, ACTIVITIES I.E. THE ISSUES, WHI CH, IN OUR VIEW ARE NOT GERMANE AT THE TIME OF GRANT OF REGISTRATION OF TRUST U/S 1 2A MORE SO WHEN THE ASSESSEE'S OBJECTS ARE NOT HELD TO BE NON CHARITABL E. THE NON-CONTRIBUTION OF MEMBERSHIP FEE BY GENERAL MEMBERS AND LIFE MEMBERS MAY BE PAID LATER INASMUCH UNLESS THE MEMBERS MAKES THE NECESSARY CON TRIBUTION RIGHTS OF MEMBERSHIP CANNOT DWELL ON THEM. 5.1. APROPOS THE INCOME AND EXPENDITURE, IT HAS BEE N ACCEPTED BY THE ASSESSEE THAT IT HAD CREATED A WEB SITE FOR THE TRU ST WHICH ALSO IS ONE OF THE ACTIVITY TO PROMOTE THE OBJECTS OF THE TRUST, THE F ACT WHICH IS NOT DENIED BY DIT(E) OR THE LD. DR. THEREFORE, THE ADVERSE INFERE NCE NOTHING TO REFLECT ON THIS ASPECT. APROPOS TIME TO RAISE THE FUNDS AND DO NATIONS IT IS THE DISCRETION OF THE SOCIETY THAT CAN BE UNDERTAKEN IN DUE COURSE , MAY BE THE ISSUE OF 80G REGISTRATION WHICH IS CONSEQUENT TO 12A REGISTRATIO N MAY BE IMPORTANT. THUS MERE NON-CARRYING ON OF THE VIGOROUS ACTIVITIES OF TRUST AT THE TIME OF REGISTRATION PER SE CANNOT BE DETRIMENTAL FOR REGIS TRATION OF THE TRUST U/S 12A WHEN THE OBJECTS ARE CHARITABLE AND THERE IS NO ADV ERSE COMMENT ABOUT THEM. IN VIEW THEREOF WE FIND MERIT IN THE ARGUMENT OF LD . COUNSEL AND THE CASE LAWS CITED BY HIM AND RELYING ON THE RATIO OF DECISIONS IN THE CASES OF FOUNDATION OF OPHTHALMIC AND OPTOMETRY RESEARCH EDU CATION CENTRE; O.P. JINDAL GLOBAL UNIVERSITY; MEENAKSHI AMMA ENDOWMENT TRUST; AND HARDAYAL CHARITABLE & EDUCATIONAL TRUST (SUPRA), WE HOLD THA T THE ASSESSEE IS ELIGIBLE FOR GRANT OF REGISTRATION U/S 12A. THE ORDER OF DIT (E) IS REVERSED AND THE ASSESSEE IS HELD TO BE ELIGIBLE FOR REGISTRATION U/ S 12A OF THE I.T. ACT. 11. IN VIEW OF THE DECISIONS CITED ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE LEARNED CIT WAS NOT JUSTIFIED IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN DENYING REGISTRATION U/S 12A OF THE I.T. AC T MERELY ON THE GROUND THAT THE ASSESSEE TRUST HAS NOT CARRIED OUT ANY ACTIVITY DURING THE YEAR. AS PER THE DECISIONS CITED ABOVE, THE CIT IS REQUIRED ONLY TO EXAMINE WHETHER THE APPLICATION IS MADE IN ACCORDANCE WITH THE REQUIREM ENTS OF SECTION 12A READ WITH RULE 17A AND WHETHER FORM NO.10A HAS BEEN PROP ERLY FILLED UP. HE HAS TO SEE WHETHER THE OBJECTS OF THE TRUST IS CHARITAB LE OR NOT. IN THE INSTANT CASE, THERE IS NO FINDING BY THE LEARNED CIT THAT THE OBJ ECTS OF THE TRUST ARE NOT ITA NO.1537/PN/2013 CHARITABLE. SINCE THERE IS NO ALLEGATION THAT THE OBJECTS ARE NOT CHARITABLE OR THE ASSESSEE TRUST HAS NOT FILLED UP FORM NO.10A PR OPERLY OR THAT THE SAME HAS NOT BEEN FILED IN TIME, THEREFORE, WE HOLD THAT UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT IS NOT J USTIFIED IN DENYING GRANT OF REGISTRATION U/S 12A OF THE ACT. WE ACCORDINGLY SE T-ASIDE THE ORDER OF THE LEARNED CIT AND DIRECT HIM TO GRANT REGISTRATION U/ S 12A OF THE ACT. THUS, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED. 12. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH MARCH, 2014. SD/- SD/- (SHAILENDRA KUMAR YADAV) (R .K. PANDA) JUDICIAL MEMBER ACCOUNT ANT MEMBER PUNE, DATED : 27 TH MARCH, 2014 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT-I, PUNE; 4) THE DR A BENCH, I.T.A.T., PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE