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TMI Blog2015 (4) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... respondenttrust under Section 12AA of the Act are hereby quashed and set aside and the matter is remitted to the file of the Commissioner of Income Tax (Exemptions),to consider the application of the respondent-trust afresh in accordance with law and on its own merits and to consider the request made by the respondent-trust to grant the registration certificate under Section 12AA of the Act on the same terms and conditions on which the registration certificate has been granted in the case of Shree Bai Education and Charitable Trust, Manavadar - Decided in favour of assessee for statistical purposes. - Tax Appeal No. 830 of 2014 - - - Dated:- 25-3-2015 - M. R. Shah And S. H. Vora,JJ. For the Appellant : Mr Pranav G Desai, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he registration certificate under Section 12AA of the Act by holding that the respondent-trust is registered with the subregistrar and, therefore, registration under Section 12AA of the Act cannot be denied. However, the main issue, whether on the ground that the trust deed does not provide for dissolution clause , whether the Commissioner can deny the registration under Section 12AA of the Act is a large question, which is at large before this Court. (3.0) Today, when the present Tax Appeal is taken up for final hearing, Shri Asit Joshi, learned advocate appearing on behalf of the respondent-trust has stated that as such the respondent-trust had already applied for amendment in the trust deed providing dissolution clause and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted to the file of the Commissioner of Income Tax (Exemptions), Ahmedabad having its office at Second Floor, Nature View Building, Ashram Road, Ahmedabad to consider the application of the respondent-trust afresh in accordance with law and on its own merits and to consider the request made by the respondent-trust to grant the registration certificate under Section 12AA of the Act on the same terms and conditions on which the registration certificate has been granted in the case of Shree Bai Education and Charitable Trust, Manavadar vide order dated 13/01/2015. The aforesaid exercise shall be completed by the aforesaid authority within a period of three months from the date of receipt of the present order. With this, the present Tax Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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