2014 (12) TMI 12

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....hough the respondents are served, they have remained absent. 2. The assessee filed an application seeking for registration under sec.12A of the Income Tax Act, 1961. The said application was rejected by the Director of Income Tax on the ground that one of the objects of the Trust is, establishment of small scale industries and carry on commercial activities and therefore the assessee is not ent....

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....ee had filed an application before the Director; of Income Tax seeking recognition under sec.80G of the Act. As the application filed for registration under sec.12A had been rejected, the said application came to be dismissed by the Director of Income Tax. The Tribunal, while granting registration under sec.12A, also granted recognition under sec.80G on the ground that once registration is granted....