In absence of trust deed CIT cannot consider Trust Registration Application

 A perusal of sub-section (1) Section 12AA would indicate that Principal Commissioner or Commissioner on receipt of application for registration of trust or institution made under clause (a) or clause (aa) of the sub-section 1 of section 12 A shall call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of the activity of the trust. In other words, the ld. Commissioner is required to conduct an inquiry for satisfying himself about the genuineness of the trust. In the present case, the assessee was not having any trust deed. So it is quite difficult for the ld. Commissioner to arrive at a firm conclusion about the objects of the trust. In case the trust deed is being written after application for grant of registration, then that deed can never be seen through by the ld. Commissioner for satisfying himself. In any case, we have to set aside the proceedings to the file of the ld. Commissioner for satisfying himself about the objects of the trust. Before us also, copy of the trust-deed with the Charity Commissioner has not been placed on record. The assessee is yet to receive a registration certificate from the Charity Commissioner. In this background, we deem it appropriate to dismiss this application at this stage being premature with a liberty to the assessee to file fresh application before the ld. Commissioner for grant of registration as and when it fulfils necessary requirements. In case the assessee has applied afresh for grant of registration, that application will be decided on merit in accordance with law without getting influenced with dismissal of the present appeal.

O R D E R

PER RAJPAL YADAV, JUDICIAL MEMBER:

Present appeal is directed at the instance of the assessee against order of the ld. Director of Income-tax (Exemptions), Ahmedabad dated 16.9.2013.

2. Sole grievance of the assessee is that the ld.DIT(Exemption) has erred in not granting registration under section 12AA of the Income Tax Act, 1961.

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