Where Administrative Commissioner rejected assessee's application for registration under section 12AA without examining genuineness of activity of trust, matter was to be readjudicated

IT : Where Administrative Commissioner rejected assessee's application for registration under section 12AA without examining genuineness of activity of trust, matter was to be readjudicated
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[2014] 49 taxmann.com 333 (Cochin - Trib.)
IN THE ITAT COCHIN BENCH
Kasargod District Health & Family Welfare Society Kanhangad
v.
Commissioner of Income-tax, Kozhikode*
N.R.S. GANESAN, JUDICIAL MEMBER
AND CHANDRA POOJARI, ACCOUNTANT MEMBER
IT Appeal No. 133 (Coch.) of 2014
[ASSESSMENT YEAR 2014-15]
AUGUST  14, 2014
Section 12A, read with section 12AA and section 2(15) of the Income-tax Act, 1961 - Charitable or religious trust - Registration of (Denial of registration) - Assessment year 2014-15 - Without examining genuineness of activities of assessee trust, Commissioner rejected assessee's claim for registration under section 12AA only on ground that trust deed did not contain mandatory clauses for audit as required under section 12A(b) - Whether since section 12AA does not say that any such mandatory clause has to be incorporated in bye laws, Commissioner was not justified - Held, yes [Para 8] [In favour of assessee/Matter remanded]