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TMI Blog2016 (10) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri Alok Mathur, learned Counsel for the appellant. This appeal under Section 260-A questions the correctness of the judgment and order dated 17.3.2016, passed by the ITAT reversing the order of the Commissioner, Income-tax and issuing directions for granting registration to the assessee under Section 12-AA of the Income-tax Act, 1961 from the first day of the financial year in which the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. The Tribunal, therefore, committed an error in proceeding to decide the issue itself on the basis of the material which was not sufficient to explain the genuineness of the activities of the Trust. We have considered the submissions raised and we find that the Commissioner of Income-tax while proceeding to reject the application of the assessee in paragraph - 3 of his order has stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the same and then recorded it's satisfaction to the effect that a perusal of the Trust Deed, the reply submitted by the assessee and the evidence relating to the activities in the shape of a detailed report that was available on record including certain news-items published was sufficient to construe that the activities of the trust were being carried out for charitable purposes. The order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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