ORDER

1. Delay condoned.

2. This petition arises from the judgment and order passed by the High Court of Judicature for Rajasthan, Jaipur Bench, Jaipur dated 18th July, 2017 in DB Income tax Appeal No. 533 of 2009 by which the appeal filed by the Revenue came to be dismissed thereby affirming the judgment and order passed by the ITAT answering the question of law in favour of the assessee and against the revenue.

3. The short point that falls for our consideration in the present petition is relating to the true and correct interpretation of Section 12-AA of the INCOME TAX ACT , 1961 (for short the "Act 1961").

4. The respondent herein assessee claims to be a charitable trust engaged in activities like education, medical aid etc. It is not in dispute that the trust has been registered under the Indian Trusts, 1882 Act. However, for the purpose of claiming exemption under Sections 10 and 11 respectively of the Act, 1961 they applied for being registered under Section 12-AA of the Act, 1961.

5. It appears that the registration was declined by the Commissioner on the ground that there was nothing on record to indicate that the Trust was undertaking any charitable activities. Being dissatisfied with the order passed by the Commissioner declining registration under Section 12-AA of the Act, 1961, the assessee went before the Appellate Tribunal, The Tribunal allowed the appeal observing as under:-

"3. We have heard the parties. The brief facts of the case as appearing from the order of the Id. CIT are as under:-

"The above said trust was created on 01.01.2008. It filed an application in Form No. 10A on 18.02.2008 seeking registration under section 12A(a) of the I.T. Act, 1961.

On perusal of the documents filed by the trust along with its application, it is observed that the trust tiled a copy of the trust deed along with its application for registration instead of the original trust deed as is required under Rule 17A(a) of the Income-tax Rules, 1961. No reason for not filing the original trust deed has been given.

An opportunity of being heard was afforded by this office for 14.08.2008 & 27.08.2008 vide this office letter no. CIT/ITO(Tech.)/Alwar/2008-09/999 & 1379 dated 01.08.2008 & 25.08.2008 respectively, requiring to furnish the details of Income & Expenditure account along with notes on activities carried out by the trust from its inception. On the fixed date, Shri J.N. Goyal, Secretary of the trust appeared on 14.08.2008 and later on Shri Rajeev Goyal, Advocate attended on 27.08.2008. Shri J.N. Goyal filed a written submission that the trust is a new one so past three years accounts are not available. It was submitted that corpus fund has not been utilized. Donation of Rs. 25,000/- was given by Shri J.N.Goyal himself for which no receipt was issued by the trust. The office rent was paid to Rajiv Goyal for which no receipt was obtained. Scholarship and books were given to poor students for which no evidences were provided. Medical and were given to poor people for which neither medical bills or details of persons (beneficiaries) were available. Shri Rajeev Goyal. who attended the proceedings on 27.02.2008 also not provided any supporting evidences.

A trust is required to fulfil the following two conditions for getting itself registered under section 12A(a) of the Act:

(a) The objects of the trust/ institution should be charitable in nature.

(b) The activities of the trust/ institution should be genuine.

The above requirements are mandatory in nature for granting registration to a trust/ institution under section 12A(a). It is, however, observed that activities claimed to be carried out by the assessee are not verifiable till now from t