2011 (6) TMI 849

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..... nt Member) These are appeals by the assessee against orders dated 27.8.2010 of Commissioner of Income Tax-I, Madurai, whereby he rejected an application filed by the assessee for registration under Section 12AA of Income-tax Rules, 1962 (hereinafter called the Act ) and also denied it approval sought under Section 80G of the Act. 2. Learned counsel for the assessee-Trust has filed an appli .....

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..... es carried on by it, as per the terms of Trust deed. As per the ld. counsel, ld. CIT was not justified in denying registration under Section 12AA of the Act and in refusing approval under Section 80G of the Act. Ld. counsel submitted that given one more opportunity, assessee would be able to prove the genuineness of its activities and can also provide the audited accounts for assessment years 2008 .....

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..... we find that assessee s applications were rejected for a sole reason that it could not establish with documentary evidence its charitable activities. There is no finding by the CIT that objects of the assessee-Trust were noncharitable in nature. We are, therefore, of the opinion that the matter requires re-visit by the CIT. We, therefore, set aside the orders of ld. CIT refusing registration under .....

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