Appeal allowed, matter remanded for fresh adjudication due to absence of trust-deed.

The Appellate Tribunal ITAT Ahemdabad allowed the assessee's appeal against the order of Ld. DIT(Exemption), Ahmedabad, restoring the matter back to the AO for fresh adjudication after rejecting the application for registration u/s. 12AA of the Income Tax Act due to the absence of a trust-deed for verification of activities and examination of objects.

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The Appellate Tribunal ITAT Ahemdabad allowed the assessee's appeal against the order of Ld. DIT(Exemption), Ahmedabad rejecting the application for registration u/s. 12AA of the Income Tax Act due to absence of trust-deed for verification of activities and examination of objects. The matter is restored back to the file of AO for fresh adjudication after giving proper opportunity to the assessee.

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