TaxTMI 
TaxTMI 
2014 (9) TMI 1101
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....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 Charitable Trust as the trustees are members of th....
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....r 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 certain properties were transferred to their i....
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....h 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 registration as a Charitable Trust. The charitable nature of an....