ITAT restored the matter to CIT for enquiry and adjudication

1 Gogte Ganpati Mandir Trust made an application for registration u/s 12AA and exemption u/s 80G(5).

2 CIT noticed that the main object of the trust was maintenance and management of a temple which was the property of a partnership firm M/s Gogte Salt and Chemicals.

3 CIT held that property in the form of the temple and the land belonged to the firm and a trust was created only for management of private mandir and there was no public cause.

4 CIT observed that there were huge donations by the partners which were intended to be made exempt taking advantage of the provisions of law by making evasive planning.

5 CIT rejected application for registration u/s 12AA and exemption u/s 80G(5).

On appeal the ITAT held as under:

6 In our considered view there is a need for conducting proper enquiry into the objects of the assessee trust and genuineness of the activities of the assessee trust.

7 In our considered view, the matter should go back to the file of CIT for making proper enquiry about the objects of the assessee trust and genuineness of the activities of the assessee trust in accordance with mandate of Section 12AA and 80G(5) of the Act before deciding on the application of the assessee trust.

8 CIT should make such enquiries and call for such records and information as the CIT may deem fit before granting the registration in accordance with law u/s 12AA and exemption u/s 80G(5) of the Act.