2013 (12) TMI 1595

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....by CIT in F. No. 12A72/ 1011/ 1005 under Section 12A/AA of the Income Tax Act, 1961 and further directed the CIT to renew the registration under Section 80G and also grant of registration under Section 12A/AA of the I.T. Act, 1961. The respondent was granted registration under Section 12A/12AA on 28.07.2006. The respondent filed an application for approval of renewal of exemption under Section 80G on 19.12.09 in Form No. 10G. After hearing the parties, the CIT cancelled the order for registration already granted to the respondent under section 12AA (1) (b) vide its order dated 19.05.2010. As per Clause 5.10 of the Trust deed furnished along with the Form No. 10G, the Board of Trustees have the discretion to do all such works as deemed fit....

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....d renewal was granted under Section 80G for earlier years and therefore, it cannot be said that the material filed by the assessee(s) is incorrect. On those findings, the ITAT directed renewal of registration of the trust and set aside the order passed by CIT. Being aggrieved the revenue has preferred this appeal for considering following substantial questions of law: (i) Whether on the facts and in the circumstances of the case the learned ITAT was correct in law in quashing the order u/s 80G(5)(vi) of the I.T.Act, 1961 passed by the CIT without going in depth the basis of rejection taken by CIT? (ii) Whether on the facts and in the circumstances of the case the learned ITAT was correct in not appreciating the issues raised by CIT that ....