2014 (5) TMI 389

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.... ORDER Per Chandra Poojari, A.M.: This appeal by the assessee is directed against the order of the Director of Income-tax (Exemptions), Hyderabad dated 28.11.2013 for assessment year 2011-12. 2. Brief facts of the case are that the assessee-trust originally filed on 24-2-2012 an application for registration u/s 12AA and the learned Director of Income tax (Exemption), Hyderabad in an ord....

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....posed a new condition in para 8 of the order - which is reproduced below: "Further, the above trust has to obtain Registration from the competent authority of Government of Andhra Pradesh u/.s 43 of the A.P. Charitable & Hindu Religious Institutions & Endowments Act, 1987, and furnish a copy of such order of Registration in this office for record, within a period of 6 (six) months from the date....

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....ondition subject to which approval maybe granted u/s 10(23C) of the Act." 4. Against this order of the DIT(E) the assessee is before us with the following grounds of appeal: 1. The learned Director of Income tax(E) is not correct in not following the clear directions of the Hon'ble Income tax Appellate directing him to grant registration to the assessee-trust. 2. The learned Director of ....

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....o drop the above condition. 5. We have heard both the parties and perused the material on record. In our opinion, the DIT(E) is not justified in directing the assessee to obtain registration from the Competent Authority of Government of Andhra Pradesh u/s. 43 of the A.P. Charitable & Hindu Religious Institutions & Endowments Act, 1987 and furnish a copy of such order of registration in his offi....