2012 (8) TMI 1002

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..... peal filed by the assessee is directed against order dated 31-10-2011 of the DIT (E) Hyderabad rejecting assessee s application for registration u/s 12A of the Act. 2. As seen from the order under appeal the DIT (E) after examining the objectives of the Trust and the membership clause in the articles of association came to a conclusion that the activities of organising programmes, seminars, lec .....

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..... presumption by simply going by the nomenclature in the receipts and payments account without actually making any attempt to verify the true nature of receipts. Referring to the documents submitted in the form of paper book the ld. AR contended that the DIT (E) having not examined the documents produced before him properly has rejected the application for registration u/s 12A. The ld. AR submitted .....

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..... enuineness of the activities of the trust. If the commissioner is not satisfied with the genuineness of the trust or object of the trust then he shall pass an order refusing registration. Thus, the satisfaction of the Commissioner must be an objective satisfaction after taking into consideration all material facts. We find this lacking in the order passed by the DIT (E). The order does not reveal .....

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