CIT (E) v. Orissa Cricket Association [2024] 461 ITR 382 (Orissa)(HC) Editorial : Order in Orissa Cricket Association v.CIT(E ) (2018) 61 ITR 675 (Cuttack )(Trib), reversed.

S. 12AA : Procedure for registration-Trust or institution-Violation of provisions of section 13(1)(c)-Rejection of application not erroneous.[S.11, 13(1)(c), 132, 133A]

Held that no error was committed by the authority in scrutinizing the genuineness of activities of the institution in obtaining satisfaction to grant registration. Before the amendment of s. 12AA by the Finance Act, 2019 with effect from September 1, 2019, the requirement for obtaining satisfaction was only about the genuineness of activities of the trust or institution. The authority had found that the activities were done in such a way that it had led to surveying section 133A against the assessee and a search and seizure operation under section 132 on the premises of its secretary. When the authority was confronted by the activities requiring survey, search, and seizure, there was the conclusion that satisfaction had not been obtained to grant registration. This, the authority had done as required and empowered by the provision existing before the amendment. The facts that the assessee had suffered survey and search and seizure operations in the course of conducting its activities under its objects and that there had been a violation of the provisions of section 13(1)(c) could be considered for satisfaction on the application for grant of registration under section 12AA.(AY. 1997-98, 2011-12)