9911796707
TMI Blog2017 (2) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee trust was established before the commencement of the Income Tax Act, 1961 and the provisions of Section 13(1)(b) are not applicable. The prayer of the ld. AR of the assessee trust was that the he was not provided an opportunity of being heard into the merits of the trust. Hence, in view of the above facts and circumstances of the case, the appeal of the assessee trust is restored to the file of the ld. CIT (Exemptions) to decide it afresh by providing reasonable opportunity of being heard to the ld. AR of the assessee trust. The ld. AR of the assessee trust is also directed to submit all the relevant papers concerning the registration of the trust before the ld. CIT (Exemptions). - Decided in favour of assessee trust for statistical pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) are not applicable. The point raised by the applicant is a point of law and not the mistake of fact apparent from record. The application of the trust was rejected by passing a detailed order after giving relevant and cogent reasons. Taking any fresh view will tantamount to review own order which is not permissible under the law. As there is no mistake apparent from the record, the application filed by the A/R u/s 154 of the Income Tax Act is hereby rejected. 2.2 Brief facts of the case are that ld. CIT(Exemptions) vide his order dated 17-02-2006 had refused the registration of the above trust u/s 12AA(1)(b) of the Act with the observation that the objects of the trust are not charitable. The ld. AR of the assessee trust file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the rival contentions and perused the materials available on record. It is noted from the records that the ld. CIT(Exemptions) had refused the registration of trust u/s 12AA(1)(b) of the Act on the ground that the objects of the assessee trust are not charitable. The ld. AR of the assessee filed an application u/s 154 of the Act before the ld. CIT which has also been rejected by the ld. CIT on the ground that there is no mistake apparent on record in his order as to refusal of registration of the trust. It is also noted from the records that the assessee trust was constituted on 5-05-1955 and it was granted permission for registration by the Sahayak Dev Sansthan Ayukt, Jaipur vide order dated 5-04-1972. The issue in question arises from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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