COMMISSIONER OF INCOME TAX Vs. AVDAIT ASHRAM SOCIETY

JUDGEMENT

(1.) The present appeal has been filed under Section 260(A) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') against the order dated 13.2.2009 passed by the Income Tax Appellate Tribunal, Agra (hereinafter referred to as the 'Tribunal'). The Commissioner of Income Tax, Agra has proposed the following substantial question of law said to be arising out of the order of the Tribunal:-

(2.) The Trust feeling aggrieved, preferred an appeal before the Income Tax Appellate Tribunal. The Tribunal has held that not providing information for the returns since inception is not fatal, because only inquiry which the Commissioner of Income Tax can make while granting registration is regarding genuineness of the Trust and as to whether the objects as mentioned in the Trust Deed are for charitable purpose or not. The matter was remanded by the Tribunal to the Commissioner to grant registration under Section 12-AA of the Act. However, in the penultimate paragraph of the order, the Tribunal has directed the Commissioner to afford an opportunity for filing explanation regarding delay in making the application.

(3.) We have heard Sri Shambhu Chopra, learned Senior Standing Counsel for the Revenue and have perused the impugned order passed by the Tribunal and the Commissioner and are of the considered opinion that the order passed by the Tribunal does not give rise to any substantial question of law, for the reason, that non-filing of the returns for the last several years cannot be a ground for declining to grant registration as the Commissioner is only enjoined to see as to whether the Trust is genuine and whether the object for which it has been formed is for charitable purpose or not.