2017 (7) TMI 1478

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..... r. Sameer Jain For the Respondent : Mr. Harsh Vardhan Judgment 1. By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby Tribunal has allowed the appeal preferred by the assessee against the judgment and order of CIT(A). 2. This court while admitting the appeal on 16.11.2009 framed following substantial question of law:- "Whether the learned ITAT wer .....

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..... here were no materials before the Commissioner to be satisfied of the genuineness of the activities of the trust or institution. Under these circumstances, rejection of the application cannot be termed as illegal or arbitrary." 3.1 However, tribunal while considering the matter has rightly considered the very object of the registration in para no.4 and held as under:- "We have heard the rival c .....

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..... ctivities are not of charitable in nature. Therefore, in such circumstances and facts of the case, the ld. CIT cannot comment on the genuineness of the its activities. As regards the object of the trust, the ld. CIT has not pointed out any defect in the clauses of the trust deed. The application, therefore, appears to be in accordance with the requirement of Section 12A read with Rule 17A. In the .....

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