2013 (6) TMI 848

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....DER PER SHRI G.C. GUPTA This is an appeal filed by the Assessee against the order of DIT(E). The only issue in this appeal of the assessee is regarding order of the DIT(E) refusing registration to the assessee trust under Section 12AA of the Act. 2. The Ld. A.R. appearing on behalf of the assessee submitted that registration under Section 12AA was refused on three counts by the DIT(E),....

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.... trust was that no charitable activities could be started by the assessee trust. It is submitted that this issue is covered in favour of the assessee with the decision of Hon'ble Gujarat High Court in the case CIT Vs. Kutchi Dasa Oswal Moto Parivar Ambama Trust reported in (2013) 212 Taxman 435 (Gujarat). 5. The Ld. D.R. has relied upon the order of the DIT(E). We have considered the rival subm....

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....bad, Tribunal in the case of Shri Sthanakwasi Jain Sangh - Jodhpur Vs. Director of Income Tax (Exemption) in ITA No.3242/Ahd/2011 and in the case of Jamiya Hamidiya Anjumane Himayatul Millat Trust Vs. Commissioner of Income Tax-III, Baroda in ITA No.2145/Ahd/2009. 8. Learned D.R. has relied upon the order of DIT(E) and submitted that these decisions were not cited before the DIT(E) and in the i....