2016 (9) TMI 307

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....d Ms. Rukhsana Choudhury, Advocates. O R D E R CM APPL. 27284/2016 (Delay) 1. For the reasons stated in the application, the delay in re-filing the appeal is condoned. The application is disposed of. ITA 484/2016 2. This is an appeal filed by the Revenue challenging the order dated 8th September, 2015 passed by the Income Tax Appellate Tribunal ("ITAT") in ITA No. 4941/Del/2011 for ....

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....wise than under an instrument" in which event it is sufficient if "the document evidencing the creation of the trust or the establishment of the institution, together with one copy thereof" is provided. The proviso to Rule 17A(a) permits the Commissioner to accept even a certified copy in lieu of the original if the instrument or document in original cannot conveniently be produced. It was rightly....

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....der set out in some detail the contents of the said affidavit regarding the creation of the Trust in Central Tibet in 1159 AD and its objectives and activities over the years. The Court concurs with the ITAT that a formal deed of trust was not necessary for the grant of registration under Section 12A/12AA of the Act. 7. On the question whether the objects and purposes of the Trust were charitab....

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.... it from exemption and registration under Sections 12AA/12A of the Act. The said question was, and in the view of this Court rightly, answered in the negative. In particular the Court concurs with the conclusion of the ITAT that "It is now well-settled that an object beneficial to a section of the public is an object of general public utility. The intention of the institution/trust should be imper....