2013 (6) TMI 848

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..... gainst the order of DIT(E). The only issue in this appeal of the assessee is regarding order of the DIT(E) refusing registration to the assessee trust under Section 12AA of the Act. 2. The Ld. A.R. appearing on behalf of the assessee submitted that registration under Section 12AA was refused on three counts by the DIT(E), namely that there was no dissolution clause in the trust deed as execu .....

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..... sessee trust. It is submitted that this issue is covered in favour of the assessee with the decision of Hon ble Gujarat High Court in the case CIT Vs. Kutchi Dasa Oswal Moto Parivar Ambama Trust reported in (2013) 212 Taxman 435 (Gujarat). 5. The Ld. D.R. has relied upon the order of the DIT(E). We have considered the rival submissions and we find that the issue is covered in favour of the as .....

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..... hpur Vs. Director of Income Tax (Exemption) in ITA No.3242/Ahd/2011 and in the case of Jamiya Hamidiya Anjumane Himayatul Millat Trust Vs. Commissioner of Income Tax-III, Baroda in ITA No.2145/Ahd/2009. 8. Learned D.R. has relied upon the order of DIT(E) and submitted that these decisions were not cited before the DIT(E) and in the interest of justice this issue should be restored to the fi .....

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