2016 (7) TMI 1360

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....lant : Sandeep Goyal, Advocate For the Respondent : Denesh Goyal, Advocate JUDGMENT S. J. Vazifdar, ACJ. 1. Liberty to amend the appeals by annexing the complete copy of the impugned order of the Tribunal dated April 28, 2015 as annexure A-5/1. Needless to add that the same shall be done without removing the existing annexure A-5. The appeals are against the order of the Tribunal di....

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....bjects of a particular institution and if the same are found to be charitable in nature the registration should be granted. It was further observed that the other issues such as non-audit of accounts, non-application of 85 per cent. of the funds for charitable purposes can be examined only at the time of assessment when the exemption is granted under sections 11 and 12 of the Act. What the Tribuna....

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....hat the Commissioner of Income-tax (Appeals) had rightly declined the exemption under section 12A. It is important to note that the Tribunal held that if the assessee is able to obtain approval under section 10(23C), then the Assessing Officer should consider the matter in the light of such approval. The operative part of the order of the Tribunal in paragraph 19, however, dismisses the appellant&....