2009 (12) TMI 548

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...."D" Bench dated November 6, 2008, made in I.T.A. No. 2209/Mds/2006, by framing the following substantial question of law :   "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in setting aside the matter of granting registration to the assessee-trust to the file of the Commissioner of Income-tax with a direction to decide the issue in the light of....

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....for registration was belated by more than 10 years for which condonation petition was filed stating that the delay was due to ignorance of law. On verification of the trust deed along with its enclosures, the Commissioner of Income-tax noticed that the requisite clause indicating that any amendment to the trust deed would be carried out after obtaining approval from the Commissioner of Income-tax,....

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....owed the appeal. The correctness of the same is now canvassed by filing this appeal.   3. We heard the learned counsel appearing for the Department and perused the materials available on record.   4. In the above referred to decision in the case of New Life in Christ Evan-gelistic Associations v. CIT [2000] 246 ITR 532 (Mad), the condition precedent mentioned for registration under....