2017 (12) TMI 1579

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.... O R D E R Per Shri N.S.Saini, AM: These are the appeals filed by the assessee against the orders of the CIT(E), Hyderabad both dated 23.05.2016. 2. The grievance in both the appeals of the assessee is that the CIT(E) was not justified in refusing to grant registration u/s.12AA and approval u/s.80G of the I.T.Act to the assessee trust. 3. Brief facts of the case are that the CIT(E) re....

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.... decision of this bench of the Tribunal in the case of Balasore Law College Vs. CIT(E), ITA No.459/CTK/2015, order dated 15.02.2017, wherein it was held that, "the scope of enquiry contemplated u/s.12A of the Act is limited to the extent of Commissioner getting himself satisfied about object of the Trust and the genuineness of its activities so as to grant or refuse the registration u/s.12A of the....

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....the Act to the assessee trust on the ground that amendment clause does not provide for prior approval of the CIT(E) before carrying out the amendment in the trust deed. We find that there is no such provision in the Act for refusal to grant registration to the assessee trust. Thus, the refusal to grant registration on this ground is an irrelevant ground and, hence, not sustainable. 6. With rega....