2011 (4) TMI 1496

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....see-trust is directed against the order of the ld. CIT-I, Madurai, dated 25.2.2010, passed u/s 80G of the Act. 2. The facts of the case are that the trust had applied for renewal of approval u/s 80G of the Act on 1.9.2009. The ld. CIT asked the Assessing Officer to conduct a preliminary enquiry regarding the activities of the assessee-trust. The report of the Assessing Officer was received on 18.....

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....tee constituted by the State Government and/or certificate of recognition issued by the Central Adoption Resource Authority constituted by the Government India, the ld. CIT refused to renew the approval u/s 80G of the Act. 3. Before us, following grounds have been raised by the assesseetrust : "1. The order of the Commissioner of Income - tax is wrong, illegal and opposed to facts. The order is....

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.... 5. The Commissioner of Income tax erred in making observations without applying his mind to the nature of the activity in the proper viewpoint. The Commissioner of Income tax erred in not considering the totality of the facts and circumstances of the case, before arriving at the untenable conclusion. 6. In any event the conclusion of the Commissioner of Income tax is hyper technical and superfl....