2015 (9) TMI 109

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....reshi, J. - The appellant-revenue is in appeal against the judgment of the Income-tax Appellate Tribunal ("the Tribunal" for short), dated 8-7-2011. Following question has been framed for our consideration: "Whether in the facts and circumstances of the case, the learned ITAT has erred in law in directing the Commissioner of Income-tax to grant the assessee registration under section 1....

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.... appeal before the Tribunal, the Tribunal reversed the decision of the Commissioner. The Tribunal referred to several decisions including the decision of the Supreme Court in the case of Ahmedabad Rana Caste Association v. CIT [1971] 82 ITR 704. The Tribunal also examined the objects of the trust and observed as under: "7. From the above clauses of the Trust Deed, any adult person after p....

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.... I also found that in the case of dissolution of the trust the accumulated fund or capital will not be distributed for personal benefit but it will be handing over to the other institution having similar object. In the light of the above discussion, I find that the facts of the case are identical to the facts in the case of Leuva Patel Nutan Kelwani Mandal v. ITO, 12 ITD 276 (Ahd.). I follow ....

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....this context, observed as under : "While considering an application for registration of a trust, the Commissioner must also make a clear distinction between the requirement of registration and the requirement for claiming tax benefit. The latter question falls squarely to be considered by the Assessing Officer. Section 12A neither makes registration of trust as condition precedent for cla....