2017 (8) TMI 377

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arani Nathani i/b. Khaitan and Co., Advocate for the Respondent ORDER P. C. 1 The order passed by the Tribunal directing registration of the respondent trust under Section 12A of the Act is assailed. 2 Mr. Kotangle, the learned counsel submits that the registration of trust was not granted by the authority CIT (Exemptions) to the respondent on the ground that the Trust Deed did not pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to be done on compliance of the provisions of Section 12AA of the Act. The authority is required to consider the genuineness of the activities of the Trust and the section does not lay down that unless and until the clause of dissolution of the Trust is incorporated in the Trust Deed, the Trust cannot be registered. 5 The statute takes care of the apprehension as is shown by the Director of In....