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Section 12AA of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure (Non supply of information) - Assessment year 2013-14 - Application made for registration under section 12AA by assessee society was rejected by Commissioner on ground that assessee had not proved its case whether activities were being ran in a charitable manner and that no fresh evidence had been furnished to prove that there was any provision for free subsidised education for poor and an element of public benefit - However, on appeal Tribunal directed to allow registration to assessee - Whether power of Commissioner to look into objects of society and genuineness of same could not be doubted when basis was of non-supply of information and as such it would be appropriate for Commissioner to undertake exercise afresh on basis of application which had been filed keeping in view material which could be produced by assessee - Held, yes [Matter remanded back] [Paras 6,7,8,9,10 and 11] FACTS â–  The assessee society applied for registration under section 12AA, which was rejected by the Commissioner concluding that the assessee had not proved its case whether the activities were being run in a charitable manner and that the assessee was not created wholly and exclusively for charitable purposes. The reasons which prevailed with the Commissioner was that fresh evidence had not been furnished to prove that there was any provision for free subsidised education for poor and whether there was any element of public benefit. It was further found that the land and building on lease had been taken from the daughter of the General Secretary of the assessee and power of attorney had been signed by the father. The complete details of land building had not been furnished. The details of the office bearers and the members of the general body had not been furnished alongwith the identity of the office bearers. Accordingly, by holding that the assessee was earning profits and had nothing to do with charity and had no visible plans and having not satisfied with the objects and genuineness of the society and keeping in view the definition of charitable purpose under section 2(15),…

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