Appeal granted for withdrawal and trust registration directed under section 12AA.

The appeal for withdrawal (ITA No.15/Gau/2013) was granted, resulting in its dismissal. In the case of registration denial under section 12AA (ITA No.30/Gau/2014), the Tribunal directed the Commissioner to grant registration to the assessee trust. The Tribunal found the trust's objects aligned with charitable purposes, dismissing the appeal against the denial of registration.

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Issues:
1. Withdrawal of appeal (ITA No.15/Gau/2013)
2. Registration denial under section 12AA (ITA No.30/Gau/2014)

Withdrawal of appeal (ITA No.15/Gau/2013):
The appellant submitted an application to withdraw the appeal, which was granted, resulting in the dismissal of the appeal as withdrawn.

Registration denial under section 12AA (ITA No.30/Gau/2014):
The appeal challenged the denial of registration to the assessee trust under section 12AA of the Income Tax Act, 1961. The Commissioner declined registration, citing reasons such as the trust's main object not meeting the definition of "charitable purpose" as per section 2(15) of the Act. The Commissioner also noted missing clauses in the trust deed. The appellant contended that the trust's aims and objects were for general public utility and charitable in nature, emphasizing that the trust did not aim to make a profit. The appellant cited precedents where similar trusts were granted registration. The Tribunal found the Commissioner's reasons unjustified, holding that the trust's objects aligned with charitable purposes. The Tribunal also addressed objections regarding clauses in the trust deed, finding them sustainable. Ultimately, the Tribunal directed the Commissioner to grant registration to the assessee trust, resulting in the dismissal of ITA No.15/Gau/2013 and the allowance of ITA No.30/Gau/2014.

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