2017 (11) TMI 171

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....J. M. This is an appeal challenging the order dated 08.07.2016 by the Ld. Commissioner of Income Tax (Exemptions)-Lucknow, (for short hereinafter called as the "Ld. CIT (E)"), where under the Ld. Commission rejected the request for registration of the assessee society u/s 12A(1) of the Income Tax Act, 1961 (for short hereinafter called as the 'Act') on the ground that the assessee had failed to....

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....its to the poor and needy which is quite unlikely having regard to the facts and circumstances of the case. However, Ld. AR invited our attention to page no. 18 of the Paper Books, relating to the note on activities, wherein it is stated that on 05.12.2015 blankets and dry fruits were distributed to the poor and needy women and children. Ld. DR submitted that it would not be possible for the Tribu....