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TMI Blog2009 (12) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act against the order of the Income Tax Appellate Tribunal, Chennai 'D' Bench dated 06.11.2008 made in ITA No.2209/Mds/2006. For appellant: Mr.K.Subramaniam, Standing Counsel for Income tax Department JUDGMENT (Judgment of the Court was delivered by K.RAVIRAJA PANDIAN, J.) The revenue is on appeal against the order of the TribunalChennai 'D' Bench dated 06.11.2008 made in IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... training and research in the field. The Trust filed an application in Form 10A and 10B and 12A(a) and 80G of the Act for registration of the Trust under section 12AA and exemption under section 80G(vi) of the Income Tax Act on 10.03.2006. The application for registration was belated by more than 10 years for which condonation petition was filed stating that the delay was due to ignorance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 80G(vi) of the Act. The application was rejected. On appeal before the Tribunal by the assessee, the Tribunal after referring to the decisions of this Court in the case of New Life in Christ Evangelistic Associations v. Commissioner of Income Tax, 246 ITR 532 allowed the appeal. The correctness of the same is now canvassed by filing this appeal. 3. We heard the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o not a pre requisite condition for registering the applicant as a Trust as per the provisions of the Act. Requisition made by the Commissioner is a extra statutory requisition. Hence, the Tribunal, by reason of the impugned order, had set aside the rejection made by the Commissioner of Income Tax (Appeals) and remitted to decide the issue afresh after affording a reasonable opportunity of being h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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