2012 (8) TMI 1081

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st the people of India particularly of rural area, without any discrimination as to religion, race, caste or sex. He pointed out that to meet the object of the trust, the appellant trust has opened a polytechnic to train students for employment related course and to make them self-dependent. The Ld. AR submitted that the Ld. CIT has rejected the application for registration mainly on the basis that the appellant did not furnish the original instrument of its establishment, the instrument creates ambiguity regarding status of the institute, the trust is controlled by the Board of Trustees having 10 trust out of which 4 trustees are from the same family and the Ld. JCIT vide her report dated 1.9.2011 has informed that the charitable nature of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rein copies of trust deed, registered amended deed to trust deed, report of the AO and Ld. JCIT, questionnaire issued by the Ld. CIT and returned submission of the appellant before the Ld. CIT have been made available. 4. The Ld. DR on the other hand tried to justify the order impugned with this submission that it is satisfaction of the Ld. CIT which is required for granting registration u/s 12A of the Act. 5. Having gone through the order impugned and material available on record, we find that the Ld. CIT has not considered the report dated 30.6.2011/11.7.2011 of the ACIT addressed to him wherein after discussing the case of appellant he has recommended for granting of registration of the trust u/s 12A of the Act with this observation in....