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TMI Blog2017 (5) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... to be kept in mind by the Income Tax Appellate Tribunal that whenever they decide more than one matter, all care should have been taken for factual aspects of each & every case, otherwise, this type of error is bound to occur. In view of these facts, we, hereby, quash and set aside the order passed by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi and we hereby remand the matter to Income Tax Appellate Tribunal, Circuit Bench, Ranchi for its afresh decision. - Tax Appeal No. 14 of 2014 - - - Dated:- 13-4-2017 - D. N. Patel And S. Chandrashekhar, JJ. For the Appellant : Mr. Deepak Roshan, Advocate For the Respondent : Mr. Sabyasachi, Advocate ORDER Per D. N. Patel, J. 1. This Tax Appeal has been prefer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT to grant registration u/s 12AA of the Act without appreciating the fact that the Trust failed to establish genuineness of its actual activities visavis its stated objects which is essential condition to be fulfilled for grant of registration u/s 12AA of the I.T. Act, 1961? (v) Whether on the facts and in the circumstances of the case the learned ITAT has committed a gross error in law in directing the CIT to grant registration u/s 12AA of the Act without appreciating the fact that the Trust failed to produce Original Trust Deed, Resolution Register and Donation Register for verification which is essential condition to be proved that the Trust is created for the charitable purpose? (vi) Whether on the facts and in the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case have not been appreciated at all. This respondent Trust had preferred an application for registration under Section 12A(1)(aa) of the Income Tax Act, 1961 on 18th September, 2009. This application was dismissed and the registration was refused by the Commissioner of Income Tax by an order dated 25th March, 2010, which is annexed as Annexure1 to the memo of this Appeal. 5. Being aggrieved and dissatisfied by the order passed by the Commissioner of Income Tax dated 25th March, 2010, the respondent preferred appeal being I.T.A. No.123/Ran/2010 which has been allowed by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi by an order dated 11th July, 2011, with the only reason given in para6 as quoted herein above. 6. Looking to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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