2019 (4) TMI 1135

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....upta, learned Senior Counsel with Shri Pavan Dwivedi, learned counsel ORDER This appeal, under Section 260A of the Income Tax Act, 1961 (for brevity "1961 Act"), is directed against the impugned order dated 30.07.2018 passed by the Income Tax Appellate Tribunal Agra Bench, Agra; whereby, while setting aside the order passed by the Commissioner, Income Tax (E), Tribunal has directed the autho....

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.... CIT, Bhopal Vs. Ayushmati Education and Social Society [ITA.171/2012] decided on 19.06.2013; CIT (E) Bhopal Vs. Sewa Drishti Samiti [ITA.65/2015] decided on 21.09.2015. In M/s DPR Charitable Trust, Satna (supra), it is held: "8. Section 12A of the Act prescribes conditions for registration of the trust whereas Section 12AA of the Act prescribes the procedure for registration. A ....

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....quired to examine whether the income derived by the trust is being spent for charitable purposes or the trust is earning profit. The language employed by the Legislature in Section 12AA only requires that activities of the trust or institution must be genuine which should be in consonance with the object of the trust. At this stage, the Commissioner is not required to examine the applicat....