2016 (10) TMI 209

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....ellant : Alok Mathur ORDER Heard Sri Alok Mathur, learned Counsel for the appellant. This appeal under Section 260-A questions the correctness of the judgment and order dated 17.3.2016, passed by the ITAT reversing the order of the Commissioner, Income-tax and issuing directions for granting registration to the assessee under Section 12-AA of the Income-tax Act, 1961 from the first day of....

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....n the request of registration moved by the assessee. The Tribunal, therefore, committed an error in proceeding to decide the issue itself on the basis of the material which was not sufficient to explain the genuineness of the activities of the Trust. We have considered the submissions raised and we find that the Commissioner of Income-tax while proceeding to reject the application of the assess....

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....ered the appeal preferred by the assessee against the same and then recorded it's satisfaction to the effect that a perusal of the Trust Deed, the reply submitted by the assessee and the evidence relating to the activities in the shape of a detailed report that was available on record including certain news-items published was sufficient to construe that the activities of the trust were being ....