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The Tax Publishers Elshaddai Prayer House Secunderabad v. CIT [ITA No. 647 of 2015, dt. 7-4-2016] : 2016 TaxPub(DT) 2131 (Hyd-Trib) Registration of a trust under section 12AA--Rejection *Facts:* Assessee trust applied for registration under section 12AA for exemption with Form 10A also submitted. The Commissioner (Exemption) after going over the objects held that the objects were to "carry on all kinds of religious and charitable work" thus rejected the application. On appeal: Held in favour of the assessee that at the stage of granting of approval assessing officer is not required to see whether the application is for charitable or religious activities. The requirements of registration is prima facie the application with due documents and the confirmation of objects being religious and charitable without investigation or check on the application factually in addition to the audited accounts if an existing trust.

The Tax Publishers

Elshaddai Prayer House Secunderabad v. CIT [ITA No. 647 of 2015, dt. 7-4-2016] : 2016 TaxPub(DT) 2131 (Hyd-Trib)

Registration of a trust under section 12AA--Rejection

Facts:

Assessee trust applied for registration under section 12AA for exemption with Form 10A also submitted. The Commissioner (Exemption) after going over the objects held that the objects were to "carry on all kinds of religious and charitable work" thus rejected the application. On appeal:

Held in favour of the assessee that at the stage of granting of approval assessing officer is not required to see whether the application is for charitable or religious activities. The requirements of registration is prima facie the application with due documents and the confirmation of objects being religious and charitable without investigation or check on the application factually in addition to the audited accounts if an existing trust.