While granting registration u/s 12AA of the IT Act, CIT(E) must only see the objects of the trust/society

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Last updated: 24 July 2021
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The Income Tax Appellate Tribunal ruled that when considering an application for registration under Section 12AA of the Income Tax Act, the Commissioner of Income Tax (Exemption) must focus exclusively on the genuineness of the trust's stated objects. The tribunal found that rejecting an application based on the trust not having yet carried out charitable activities is legally incorrect. The assessment should be based on the trust's aims, not its past performance.

Court :
ITAT Delhi

Brief :
This appeal is preferred by the assessee against order dated 09.12.2020 passed by the Learned Commissioner of Income Tax (Exemption)-Lucknow {CIT(E)} wherein vide the impugned order the Ld. CIT(E) has rejected the assessee’s application for grant of registration u/s 12AA of the Income Tax Act, 1961 (herein after called ‘the Act’).

Citation :
I.T.A No.122/Del/2021

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