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TMI Blog2015 (5) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... d Charitable Trust, being the applicant, it is already functioning under the trust called Little Flower Education Society - HELD THAT:- School of the applicant is already functioning under a trust, which is registered under the provisions of section 12A - The assessee carried the matter in appeal before the Tribunal and the Tribunal has directed the ld. CIT to give an opportunity to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the ld. Commissioner of Income Tax - II, Coimbatore, dated 21.03.2013 passed under section 12A(a) of the Income Tax Act. 2. The brief facts of the case are that the assessee, M/s. Carmel Educational and Charitable Trust has filed an application for registration under section 12A of the Act on 25.03.2009. The Assessing Officer and the JCIT have also recommended granting of registration un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act ought to have been given by the ld. CIT from 25.03.2009 i.e. from the date of application and submitted that the registration may be granted retrospectively. 5. On the other hand, the ld. DR has strongly supported the order passed by the ld. CIT. 6. We have heard both sides, perused the materials on record and gone through the orders of authorities below. The assessee has filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the applicant, it is already functioning under the trust called Little Flower Education Society . From the above it is understood that the school of the applicant is already functioning under a trust, which is registered under the provisions of section 12A of the Income Tax Act. Thereafter, the assessee carried the matter in appeal before the Tribunal and the Tribunal has directed the ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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