2011 (6) TMI 849

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....he Respondent : Shaji P. Jacob ORDER Abraham P. George (Accountant Member) These are appeals by the assessee against orders dated 27.8.2010 of Commissioner of Income Tax-I, Madurai, whereby he rejected an application filed by the assessee for registration under Section 12AA of Income-tax Rules, 1962 (hereinafter called "the Act") and also denied it approval sought under Section 80G of the....

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.... nor it could prove with documentary evidence any charitable activities carried on by it, as per the terms of Trust deed. As per the ld. counsel, ld. CIT was not justified in denying registration under Section 12AA of the Act and in refusing approval under Section 80G of the Act. Ld. counsel submitted that given one more opportunity, assessee would be able to prove the genuineness of its activitie....

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....rust so as to prove the genuineness of its activities. Nevertheless, we find that assessee's applications were rejected for a sole reason that it could not establish with documentary evidence its charitable activities. There is no finding by the CIT that objects of the assessee-Trust were noncharitable in nature. We are, therefore, of the opinion that the matter requires re-visit by the CIT. We, t....