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e instant appeal has been filed before us by the assessee against the order of rejection of the application for registration u/s12AA by the CIT. The main object of the trust is to control the game of cricket in Rajkot and to encourage and organize cricket tournaments including women’s cricket. The objects of the assessee “Cricket for rajkot district” are charitable within the meaning of Circular: No. 395 [F. No. 181(5) 82/I.T(A-I)] dated 24.09.1984 explained by the assessee. However, the same was rejected by the Learned CIT on several grounds upon which the instant appeal before us. Held that— CIT while dealing with the application for grant of registration of limiting its jurisdiction within the aspect of its objects unnecessarily exceeded to the issue of income derived by the Trust spend for charitable purposes and the profit earned by the Trust which is supposed to be done by the Assessing Officer at the time of considering the claim of the assessee for exemption u/s 11 of the Act if needed. No defect was detected by the Learned CIT in the application for registration of the trust so placed before it by the assessee. No reason in the order passed by the Learned CIT in rejecting the claim of Registration of the assessee’s Trust in the absence of any lacuna of the details submitted by the assessee with the application u/s 12A of the Act. The order passed by the Ld CIT is therefore, quashed with a further direction upon him to allow such registration u/s 12AA of the Act. - Decided in favor of assessee.

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Section 2(15), 11, 12AA, 13 of Income Tax Act, 1961—Charitable activity— The instant appeal has been filed before us by the assessee against the order of rejection of the application for registration u/s12AA by the CIT.

The main object of the trust is to control the game of cricket in Rajkot and to encourage and organize cricket tournaments including women’s cricket. The objects of the assessee “Cricket for Rajkot District” are charitable within the meaning of Circular: No. 395 [F. No. 181(5) 82/I.T(A-I)] dated 24.09.1984 explained by the assessee. However, the same was rejected by the Learned CIT on several grounds upon which the instant appeal before us.

Held that— CIT while dealing with the application for grant of registration of limiting its jurisdiction within the aspect of its objects unnecessarily exceeded to the issue of income derived by the Trust spend for charitable purposes and the profit earned by the Trust which is supposed to be done by the Assessing Officer at the time of considering the claim of the assessee for exemption u/s 11 of the Act if needed.

No defect was detected by the Learned CIT in the application for registration of the trust so placed before it by the assessee. No reason in the order passed by the Learned CIT in rejecting the claim of Registration of the assessee’s Trust in the absence of any lacuna of the details submitted by the assessee with the application u/s 12A of the Act. The order passed by the Ld CIT is therefore, quashed with a further direction upon him to allow such registration u/s 12AA of the Act. - Decided in favor of assessee.[CRICKET FOR RAJKOT DISTRICT VERSUS THE CIT-II, RAJKOT] [2018] [7] [ITCD Online] [31] [ ITAT RAJKOT]