2011 (1) TMI 1540

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..... Anitha Sumanth ORDER Per Dr. O.K. narayanan. Vice-President These two appeals are filed by the assessee. The appeal of the assessee in ITA No. 1993/Mds/2010 is directed against the order of the Director of Income-tax (Exemptions), at Chennai dated 30.9.2010 declining to grant registration to the assessee u/s 12AA of the I.T. Act, 1961. The other appeal in ITA No. 1994/Mds/2010 is agains....

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....or uplifting the conditions of differentially disabled persons by providing for appropriate vocational training. As the assessee is in its nascent stage, many of the objects are not accomplished in black and while, but its programmes are in the way of getting implemented. One of the specific objections raised by the competent authority is against clause XVI provided under paragraph 21 of the Artic....

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....We do not think that the said drafting expression "Otherwise" in any way defeats the proclaimed objects of the assessee. 6. If per chance, assessee goes beyond the scope of its objects, the same can be looked into by the Revenue in the assessment proceedings while examining the eligibility for benefit of sections 11 and 12 of the Act. 7. In the facts and circumstances of the case, we find th....