By Jagdish D. Shah
Jagdish T. Punjabi
Chartered Accountants
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New Page 1Part B : UNREPORTED DECISIONS
(Full texts of the following Tribunal decisions are
available at the Society’s office on written request. For members desiring that
the Society mails a copy to them, Rs.30 per decision will be charged for
photocopying and postage.)
12 JITO Administrative Training Foundation v. DIT
(Exemption)
ITAT ‘J’ Bench, Mumbai
Before Pramod Kumar (AM) and P. Madhavi Devi (JM)
ITA No. 4126/Mum./2009
Decided on : 18-3-2010
Counsel for assessee/revenue : A. H. Dalal/L. K. Agarwal
S. 12AA — Registration of Charitable Trust — Whether
rejection of registration on grounds of (a) genuineness of appellant; and (ii)
alleged violation of S. 13(1)(b) sustainable — Held, No.
The assessee was a company registered u/s.25 of the Companies
Act, 1956. It was set up for the purpose of rendering certain services in the
field of inter alia, education. Its application for registration made u/s.12A of
the Act was rejected. The reasons for the rejection given amongst others, were
as under :
The DIT relied on the decisions in the cases of Zenith Tin
Works Charitable Trust 103ITR119 (Mum) and Yogiraj Charitable Trust
[103ITR777(SC)].
Held :
The Tribunal relying on the decision in the case of Agarwal
Mitra Mandal Trust 106ITD531(Mum)held that the rejection of registration by the
DIT was not sustainable. According to it, at the time of considering the
application for registration, the DIT is only required to examine whether the
activities of the applicant were bona fide or not. The compliance with the
provisions of S. 13(1)(b) were not relevant at the time of considering the
application for registration.
