2013 (10) TMI 1175

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....ajesh Katoch, Advocate ORDER Rajive Bhalla, J (Oral) The revenue challenges order dated 27.6.2012 passed by the Income Tax Appellate Tribunal, Chandigarh (hereinafter referred to as the Tribunal), setting aside order passed by the Commissioner of Income Tax and as a consequence, directing registration of the respondent as a charitable Trust. Counsel for the revenue submits that as memb....

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...., the only issue that arises is whether the Trust or Society is charitable in nature or not. The question whether income has been rightly or wrongly applied or has been paid to individual members of the Trust is a matter to be considered at the time of assessment of the return to be filed by the charitable institution. Counsel for the respondent also places reliance on a Division Bench judgment of....