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TMI Blog2009 (12) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... t for registration of the trust under section 12AA and exemption under section 80G(vi) of the Income-tax Act - On verification of the trust deed along with its enclosures, the Commissioner of Income-tax noticed that the requisite clause indicating that any amendment to the trust deed would be carried out after obtaining approval from the Commissioner of Income-tax, has not been incorporated, and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... framing the following substantial question of law : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in setting aside the matter of granting registration to the assessee-trust to the file of the Commissioner of Income-tax with a direction to decide the issue in the light of the decision of the Madras High Court in New Life in Christ Evangelistic Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed stating that the delay was due to ignorance of law. On verification of the trust deed along with its enclosures, the Commissioner of Income-tax noticed that the requisite clause indicating that any amendment to the trust deed would be carried out after obtaining approval from the Commissioner of Income-tax, has not been incorporated, and on that ground directed the assessee-trust to an am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. We heard the learned counsel appearing for the Department and perused the materials available on record. 4. In the above referred to decision in the case of New Life in Christ Evan-gelistic Associations v. CIT [2000] 246 ITR 532 (Mad), the condition precedent mentioned for registration under section 12A is stated and held that the application for registration should be made in time an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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