2015 (7) TMI 105

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....bad dated 19/12/2012. Since identical issue is involved in both these appeals, these are being disposed of by this consolidated order. ITA Nos.337 & 338/Ahd/2013 Shree Chargam Dasha Porwad Mahamandal vs. DIT (Exemption) 2. These appeals have been preferred by the assessee against the orders of the DIT (Exemptions), refusing the Registration u/s.12AA and 80G(5) of the Income Tax Act, 1961 to ....

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....to the approval of the Public Charity Commissioner. He has filed a copy of the amendment deed before the Tribunal. The ld.counsel submitted that the issue is covered in favour of the assessee with the decision of ITAT Delhi in the case of Shri Sai Samarpan Trust Co. vs. CIT [2009] 27 SOT 423 (Delhi), wherein the Tribunal has held that once the trust is registered with the Sub-Registrar as a charit....

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....he DIT(Exemptions) is that there is no dissolution clause in the trust-deed and trust does not have any clause that the trust will not be dissolved and it is a perpetual trust. This issue of refusing registration in the absence of dissolution clause in the trust-deed is covered in favour of the assessee with the decision of Co-ordinate Bench of Delhi Tribunal in the case of Shri Sai Samarpan Trust....

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....ublic charitable trusts or bodies having similar objects subject to the approval of the Office of the Public Charity Commissioner, etc. No other material has been produced on behalf of the Revenue before us to suggest that the aims and objects of the trust are not charitable in nature. In ITA Nos.337 & 338/Ahd/2013 Shree Chargam Dasha Porwad Mahamandal vs. DIT (Exemption) these facts of the case, ....