2014 (5) TMI 967

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....nav, DR ORDER Per Shri N. S. Saini, Accountant Member: This is an appeal filed by the assessee against the order of the Director of Income Tax(Exemption), Ahmedabad dated 23.10.2012 by raising the following grounds of appeal: 1. The learned Director of Income Tax(Exemption) has erred in passing an ex-parte order rejecting the registration application filed by the appellant Trust and re....

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....sh detailed note on the activities carried out by the trust as well as submission of certified English version of Trust Deed/M.O.A., copy of bank account, copy of audited account in case trust had completed one or more years, details of trustees with PAN and circle/ward where trustees were assessed, documentary evidence of charitable activities carried out by the trust and evidences of amounts set....

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....f the assessee trust solely on the ground that the trust has not yet commenced any activities. He, therefore, submitted that the order of the Director of Income Tax(Exemption) should be reversed and registration should be granted to the trust. 5. On the other hand, the Ld. DR fully supported the order of the Director of Income Tax(Exemption). He submitted that in the ground of appeal, the griev....