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TMI Blog2019 (8) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the order of the CIT (E) and directed the grant of registration u/s 12AA as well as approval u/s 80G - ITAT even noted that the CIT (E) had not concluded that the Trust activities were not genuine - HELD THAT:- Learned Senior Standing Counsel for the Revenue, urged that even if the order of the CIT (E) was found unsustainable since it failed to discuss the merits of the application filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Tribunal ( ITAT ) in ITA Nos. 6768/Del/2015 and 4490/Del/2018 whereby the ITAT set aside the order passed by the Commissioner of Income Tax (Exemptions) [ CIT (E) ] declining registration under Section 12AA and approval under Section 80G of the Income Tax Act, 1961 ( Act ). 2. The question that arose was whether the powers of the Trustees of the Respondent were such that the Trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cholarships to deserving students. The ITAT then examined the powers conferred on the Board of Trustees in light of the Trust s main objects. The ITAT was of the view that the inescapable conclusion was that the Trust had been created for a just and charitable purpose. The ITAT noted that the Respondent had brought on record the details of its activities and the same has also been placed before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l under Section 80G of the Act. 6. Mr. Ruchir Bhatia, learned Senior Standing Counsel for the Revenue, urged that even if the order of the CIT (E) was found unsustainable since it failed to discuss the merits of the application filed by the Respondent, the ITAT ought to have remanded the matter back to the CIT (E) for a fresh determination. 7. The Court finds that the ITAT has ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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