NDLI: M/s. Ananda Social and Educational Trust Vs. The Commissioner of Income Tax & Anr.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act Newly registered Trust Registration
Content Type	Text
Resource Type	Law Order
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Income Tax Act, 1961: s.12AA – Registration under, of a newly registered Trust – Entitlement – Held: A newly registered Trust is entitled for registration under s.12AA on the basis of its objects, without any activity having been undertaken – s.12AA of the Act empowers the Principal Commissioner or the Commissioner of the Income Tax on receipt of an application for registration of a trust to call for such documents as may be necessary to satisfy himself about the genuineness of activities of the trust or institution and make inquiries in that behalf – It empowers the Commissioner to thereupon register the trust if he is satisfied about the objects of the trust or institution and genuineness of its activities – The purpose of s.12AA of the Act is to enable registration only of such trust or institution whose objects and activities are genuine – Since s.12AA pertains to the registration of the Trust and not to assess of what a trust has actually done, the term ‘activities’ in the provision includes ‘proposed activities’ – That is to say, a Commissioner is bound to consider whether the objects of the Trust are genuinely charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust – In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of s.12AA of the Act – In that situation, the Commissioner would be bound to record the finding that an activity or activities actually carried on by the Trust are not genuine being not in accordance with the objects of the Trust – Similarly, the situation would be different where the trust has before applying for registration found to have undertaken activities contrary to the objects of the Trust.Income Tax Act, 1961: s.12AA – Object of – Held: Is to ensure that the activities undertaken by the Trust are not contrary to its objects and that a Commissioner is entitled to refuse registration if the activities are found contrary to the objects of the Trust.
Judge	N/A
Neutral Citation	2020 INSC 208
Petitioner	M/s. Ananda Social And Educational Trust
Respondent	The Commissioner Of Income Tax & Anr.
SCR	[2020] 1 S.C.R. 721
Judgement Date	2020-02-19
Case Number	5437-5438

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
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4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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