2016 (4) TMI 1237

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....ROTRA, A.M:- This is assessee's appeal against the order dated 22.11.2013 passed by the Director of Income-tax (Exemptions), New Delhi u/s 12AA(1)(b) r.w.s. 12A of the Income-tax Act, 1961, rejecting assessee's application for grant of registration u/s 12A of the Act. 2. Brief facts of the case are that assessee trust is a society registered under the Societies Registration Act, 1860. As per re....

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....d before us. He pointed out that assessee is presently claiming exemption u/s 10(23C)(iiiae) of the Income-tax Act and, accordingly, filing return of income at nil. He filed before us a copy of the assessment order for AY 1990-91 in assessee's own case, wherein, after detailed discussion, the assessee was given exemption u/s 11 vide order dated 18.3.2002. Ld. counsel further referred to pages 130 ....

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....d the record of the case. Admittedly the assessee's income is exempt u/s 10(23C)(iiiae), as is evident from the assessment order for AY 2013-14. Further, assessee has been allowed exemption u/s 11 in assessment year 1990-91 also, as noted earlier. From these facts it is evident that there is no quarrel as regards charitable activities being carried on by assessee. Ld. Commissioner's observation th....

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....ion of a charitable or religious trust or institution shall be made in duplicate in Form No.1 OA and shall be accompanied by the following documents, namely:- (a) where the trust is created, or the institution is established, under an instrument, the instrument in original, together with one copy thereof; and where the trust is created, or the institution is established, otherwise than under an ....