2012 (9) TMI 1019

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... PER CHANDRA POOJARI, AM: This appeal by the assessee is directed against the order of the Director of Income-tax (Exemptions) [DIT(E)], Hyderabad dated 27.1.2012. 2. The assessee's grievance in this appeal is with regard to nongranting of registration u/s. 12A of Income-tax Act, 1961. 3. Brief facts of the issue are that the assessee filed an application in Form No. 10A on 13.7.201 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion u/s. 12A, the DIT(E) has to satisfy himself about the genuineness of the activities of the trust and has to see whether it falls under the purview of provisions of section 2(15) of the Act. For this purpose he can cause necessary enquiry. Before us the learned AR submitted that the trust is satisfying all the ingredients for the purpose of granting registration and for this purpose he relied o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X