2015 (5) TMI 1166

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....mt. Jyoti Kumari ORDER PER T.R. SOOD, A.M. Both the appeal s of the Assessees are directed against the separate orders of CIT, Panchkula dt. 01/08/2014 and 31/07/2014 respectively. ITA No. 747/Chd/2014 2. In this appeal Assessee has raised the following ground: 1. The learned Commissioner of Income Tax has erred in law and facts and law in not registering the applicant Trust u/s 12 AA. 3....

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....les of maharishi Dayanand Saraswati particular in the coming generations. The Commissioner was not satisfied about the genuineness of activities. He also noted that since society is not registered under the new Haryana Registration & Regulation of Societies Registration Act, 2012, therefore registration was refused. 4. Before us Ld. Counsel for the Assessee submitted that the new Act was passed ....

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....order of Ld. Commissioner. 6. After considering the rival submissions carefully we find that society was registered with the Registrar of society vide Registration No. 629 dt. 08/07/1996. This fact has been mentioned by the Commissioner in the first Para of his order. In any case there is no requirement under section 12AA that society should be registered. Simply because new formality of registr....