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TMI Blog2014 (4) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemptions) u/s 12AA(3) and took upon the matter to itself allowing exemption to assessee trust - revenue contented if the Tribunal was not satisfied with the order passed by the Director of Income Tax (Exemptions) u/s 12AA(3) then as an appellate Court or an authority, all that needed to be done was to quash that order and send the matter back to the Director of Income Tax (Exemptions) and for sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in not communicating to the Income Tax Department the changes made in the objects of the Trust. Finding that the other Trust which amalgamated with the assessee society was also established and founded for the same objects and purpose and that a case therefore was not made out for withdrawal of the registration, that the Income Tax Appellate Tribunal, after setting aside the order of the Director, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Tribunal dated 9th September, 2011 raises a very important and substantial question of law. He submits that the question is formulated at page 3, para 4(A). He submits that if the Tribunal was not satisfied with the order passed by the Director of Income Tax (Exemptions) under Section 12AA(3) of the Income Tax Act, then as an appellate Court or an authority, all that needed to be done was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t changed the objects and that was permitted by the Charity Commissioner. Thereafter, the Trust named Bharatiya Music and Arts Society was amalgamated with the assessee society on 27th January, 2005. The Director sought to question this and even the lapses allegedly committed by the assessee society in not communicating to the Income Tax Department the changes made in the objects of the Trust. Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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