2010 (3) TMI 810

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.... Respondent. ORDER Hari Om Maratha,- This appeal of the assessee-trust has been filed against the order of the learned Commissioner of Income-tax, Salem, dated July 30, 2009 vide which application for registration sought under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as "the Act" for short) has been rejected. 2. The assessee-trust applied for registration under....

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....plemented, it is not material for grant of registration. Reliance is placed on a decision of the Hon'ble Delhi High Court in the case of DIT (Exemption) v. Institute of the Franciscan Clarist. It was submitted at the end that the trust is genuine and carries on educational activities which are charitable in nature, hence registration under section 12A(a) should be granted to it. On the other hand,....