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TMI Blog2013 (10) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... 9341-CII of 2013 Allowed as prayed. Income Tax Appeal No.70 of 2013 The revenue challenges order dated 22.6.2012 passed by the Income Tax Appellate Tribunal, Chandigarh Bench `B' Chandigarh on the following substantial questions of law:- " i) Whether on the facts and law, the Hon'ble Income Tax Appellate Tribunal was justified in holding that the satisfaction of condition of section 11 to 13 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as justified in holding that the activities of the Trust are genuine even the trustee and their successor were long life members while being a public Trust, it can not opt for life long status for one single trustee or his heir?" (iv) Whether on the facts and in law, the Hon'ble Income Tax Appellate Tribunal was justified in accepting that the assessee is a Trust and also a Society and is governe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice to the assessee for cancellation of registration. After considering the reply, the Commissioner cancelled the registration by holding that as the assessee publishes a monthly magazines to propagate the ideology of Vedas etc. for advancement of Hindu religion, it does not fall within the expression "general public utility". Aggrieved by this order, the assessee filed an appeal. The Income Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) XX XX XX (2) XX XX XX (3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)] and subsequently the Commissioner is satisfied that the activities of such trust or institution are not genuine or are not being ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner reveals that he did not record any finding as required by Section 12AA(3) of the Act. The Income Tax Appellate Tribunal, therefore, rightly reversed the order passed by the Commissioner. We find no reason arising whether from arguments advanced or from the order passed by the Commissioner to take a different view. In view of what has been stated hereinabove, we find no merit in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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