2011 (11) TMI 385

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..... HANDRAN NAIR AND K. VINOD CHANDRAN, JJ. P. Balakrishnan and P.M. Saneer for the Appellant. P.K.R. Menon and Jose Joseph for the Respondent. JUDGMENT C.N. Ramachandran Nair, J. The appeal is filed against order of the Tribunal confirming order of the CIT (Appeals) declining registration to appellant's trust under Section 12AA of the Income Tax Act. We have heard Adv. Sri. P. .....

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..... ain any provision for amendment of' the deed. It is against this order of the Commissioner the assessee filed appeal which was dismissed by the Tribunal. The appellant is before us in second appeal. 3. After hearing both sides what we notice is that only the amended trust deed was considered for registration under Section 12AA by the Commissioner of Income Tax. The only ground on which applicati .....

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..... cational institutions are entitled to separate exemption on income earned by it under Section 10(23)(c) of the Income Tax Act. In any case since the assessee wants to correct a technical omission before the civil court, we feel an opportunity can be granted to the assessee to get appropriate orders from civil court. Accordingly without going into the merits of the case we allow the appeal by setti .....

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