2014 (9) TMI 1101

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....: Ved Jain, Advocate Rajive Bhalla, J. The revenue challenges order dated 29.02.2012 passed by the Income Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal), directing the Commissioner of Income Tax, Rohtak (hereinafter referred to as the "CIT") to register the respondent as a Charitable Trust. Counsel for the appellant submits that the respondent is not a Charita....

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....missioner of Income Tax, Rohtak, to register the respondent as an Educational Trust. Counsel for the respondent/assessee, however, submits that the Tribunal has after a considered appraisal of the facts and the order passed by the Commissioner of the Income Tax, rightly directed registration of the respondent as a Charitable Trust. The fact that trustees are members of the same family or that c....

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.... guise of a charitable trust, this accumulation of wealth cannot at all be said to be charitable in nature which serve any charitable purpose to the society at large." Apart from the fact that the question so raised is a question of fact, the mere fact that the assessee generated wealth by accumulating surpluses from donations, which are said to be doubtful etc. cannot be a ground to deny regis....