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TMI Blog2018 (7) TMI 2053X X X X Extracts X X X X X X X X Extracts X X X X ..... in stands concluded against the Revenue and in favour of the respondent assessee by the decisions of this Court in CIT (Exemptions) Vs. Tara Educational Charitable Trust [2017 (8) TMI 377 - BOMBAY HIGH COURT] Appeal admitted on substantial question (ii) - Whether Tribunal was right in holding that the assessee is entitled to Registration u/s 12A ignoring the fact that as per Section 12AA( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rges the following substantial questions of law for our consideration : (i) Whether on the facts and circumstances of the case and in law, the Tribunal was right in overlooking the fact that in the absence of Dissolution Clause in the Trust Deed, the net assets of the Trust on its dissolution would be transferred to any entity / distributed among the trustees thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee by the decisions of this Court in CIT (Exemptions) Vs. Tara Educational Charitable Trust (Income Tax Appeal No.247 of 2015) and by order dated 12th December, 2017 in CIT (Exemptions) Vs. Kallianji Chaturbhuj Vijay Cantol Charitable Trust (Income Tax Appeal No.574 of 2015). In both the above appeals, an identical question of law as raised herein was not entertained by orders dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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