Commissioner of Income-tax (Exemption) v. Sai Ashish Charitable Trust
[Citation -2015-LL-0408-71]

Citation 2015-LL-0408-71
Appellant Name Commissioner of Income-tax (Exemption)
Respondent Name Sai Ashish Charitable Trust
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 08/04/2015
Judgment View Judgment
Keyword Tags charitable activities • donations received • charitable trust • question of law
Bot Summary: The Revenue is aggrieved by the decision of the Income Tax Appellate Tribunal dated 20th June, 2014 in ITA No. 5501/DEL/2012. It urges that the impugned order which sets aside the order of the Director, Income Tax, refusing registration under Section 12A of the Income Tax Act, 1961, is erroneous. The Assessee Trust which was created on 26th September, 2009 to carry out the various charitable activities had applied for registration under Sections 12A and 80G of the Act on 17th February, 2012, using the appropriate statutory forms. The registration was denied on the ground that activities of the Trust did not match that tune of donations received consequently, held that it was not eligible. A similar reasoning was adopted by the Allahabad High Court in the case of Commissioner Income Tax Vs. R.S. Bajaj Society 222 Taxman 111. It was held in these decisions, inter-alia, the Registration Authorities are not required to verify the activities of the Trust while granting the registration and is to satisfy only about the genuineness of the object and whether they qualify for registration as a Charitable Trust. Since given the decision of this Court in Foundation of Ophthalmic Optometry Research Education Centre, we are of the opinion that no question of law arises.


IN HIGH COURT OF DELHI AT NEW DELHI + ITA 98/2015 COMMISSIONER OFINCOME TAX (EXEMPTION) Appellant Through: Mr. Kamal Sawhney, Senior Standing Counsel, Mr. Sanajy Kumar, Junior Standing Counsel, Mr. Mukul Mathur and Mr. Shikhar Garg, Advocates. Versus SAI ASHISH CHARITABLE TRUST Respondent Through: None. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER % 08.04.2015 1. Revenue is aggrieved by decision of Income Tax Appellate Tribunal (ITAT) dated 20th June, 2014 in ITA No. 5501/DEL/2012. It urges that impugned order which sets aside order of Director, Income Tax, refusing registration under Section 12A of Income Tax Act, 1961 (for short Act ), is erroneous. 2. Assessee Trust which was created on 26th September, 2009 to carry out various charitable activities had applied for registration under Sections 12A and 80G of Act on 17th February, 2012, using appropriate statutory forms. registration was denied on ground that activities of Trust did not match that tune of donations received consequently, held that it was not eligible. ITAT relied upon decision of this Court in Director of Income Tax Vs. Foundation of Ophthalmic & Optometry Research Education Centre, (2013) 355 ITR 361 (Del). Likewise, similar reasoning was adopted by Allahabad High Court in case of Commissioner Income Tax Vs. R.S. Bajaj Society (2014) 222 Taxman 111 (Allahabad). It was held in these decisions, inter-alia, Registration Authorities are not required to verify activities of Trust while granting registration and is to satisfy only about genuineness of object and whether they qualify for registration as Charitable Trust . 3. Since given decision of this Court in Foundation of Ophthalmic & Optometry Research Education Centre (supra), we are of opinion that no question of law arises. 4. appeal is consequently dismissed. S. RAVINDRA BHAT, J. R.K.GAUBA, J. APRIL 08, 2015 sb Commissioner of Income-tax (Exemption) v. Sai Ashish Charitable Trust
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