IN HIGH COURT OF DELHI AT NEW DELHI ITA No.603/2019 COMMISSIONER OF INCOME TAX EXEMPTION Appellant Through Mr.Ruchir Bhatia, Advocate. versus TATA COMMUNITY INITIATIVES TRUST Respondent Through None Date of Decision: 11th March, 2020. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J: (Oral) 1. Present appeal has been filed under Section 260A of Income Tax Act, 1961, challenging order dated 29th January, 2019 passed by Income Tax Appellate Tribunal (hereinafter referred to as Tribunal ) in ITA No.4219/DEL/2015. relevant portion of impugned order is reproduced hereinbelow:- It is for Assessing Officer to examine every year after considering activities of trust whether they fall within any of above clauses of charitable activities. CIT is not supposed to specify while registering trust activities which can or would be performed by trust. In view of above, we direct that trust would be granted registration under Section 12AA of Act without any qualification. 2. Learned counsel for appellant submits that Tribunal erred in directing Commissioner of Income Tax (Exemption) (hereinafter referred ITA No.603/2019 Page 1 of 2 to as CIT(E) ) to grant registration under Section 12AA of Income Tax Act, 1961 (hereinafter referred to as Act ) without examining objects/activities of trust at entry level. He further submits that Tribunal could not have replaced its own satisfaction with satisfaction of CIT(E) as mandated in law and could not have granted registration without remanding matter to CIT(E). 3. Having heard learned counsel for appellant, this Court is of opinion that under Section 12AA of Act, CIT(E) can only register or refuse registration of trust and it cannot direct registration of trust under particular category as it had done in present case i.e. General Public Utility Trust. 4. In our opinion, Tribunal has not held that CIT(E) should have granted registration to respondent-Trust without examining its objects and activities. Only conditions imposed and categorisation of trust have been struck down. 5. Further, in present case, Tribunal has not replaced satisfaction of CIT(E) with its own satisfaction. 6. Consequently, this Court is in agreement with Tribunal that it was not open to CIT(E) to categorise trust under any particular category. 7. Accordingly, no substantial question of law arises for determination in present proceedings and present appeal being bereft of merits is dismissed. MANMOHAN, J SANJEEV NARULA, J MARCH 11, 2020/KA ITA No.603/2019 Page 2 of 2 Commissioner of Income-tax Exemption v. Tata Community Initiatives Trust