2013 (1) TMI 1029

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..... IT, Jaipur-II, Jaipur denying registration under section 12AA of the IT Act as well as approval under section 80G(5) of the Act. 2. The Ld. CIT, Jaipur-II, Jaipur appears to have denied registration under section 12AA of the Act on the ground that no activity of public utility was actually carried out by the assessee since its inception. Consequently application for approval under section 80G(5 .....

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..... egard and remit the matter back so that the necessary enquiry into the objects of the Trust and genuineness of the activities as are stated therein is examined afresh in the light of aforesaid judgment by Hon'ble Delhi High Court and issue of registration under section 12AA as well as approval under section 80G are adjudicated afresh in accordance with law after providing a reasonable and effe .....

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