2011 (11) TMI 385

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....for the Respondent. JUDGMENT C.N. Ramachandran Nair, J. - The appeal is filed against order of the Tribunal confirming order of the CIT (Appeals) declining registration to appellant's trust under Section 12AA of the Income Tax Act. We have heard Adv. Sri. P. Balakrishnan appearing for the appellant-assessee and Standing Counsel for the respondent. 2. The appellant is a public charitabl....

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....issed by the Tribunal. The appellant is before us in second appeal. 3. After hearing both sides what we notice is that only the amended trust deed was considered for registration under Section 12AA by the Commissioner of Income Tax. The only ground on which application was turned down is the amendment carried out which is not authorised under the original deed. It is specifically stated in the ....

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....any case since the assessee wants to correct a technical omission before the civil court, we feel an opportunity can be granted to the assessee to get appropriate orders from civil court. Accordingly without going into the merits of the case we allow the appeal by setting aside the order of the Tribunal and that of the Commissioner and remand the case to the Commissioner for reconsideration after ....