TaxTMI 
TaxTMI 
2019 (5) TMI 353
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....ns of law:- (i) Whether on the facts and circumstances of the case, the Hon'ble ITAT has erred in directing the registration to be accorded instead of reverting it back for re-examination in the light of judgment of The Hon'ble Allahabad High Court in appeal No. 112 of 2013 in the case of CIT, Meerut Vs. M/s A.R. Trust, Meerut, wherein it was held that the Tribunal could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for registration straight away inasmuch as there has to be satisfaction recorded by the Registering Authority which was lacking? (ii) Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT is right in disregarding ....
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....fied by the applicant and to that extent getting precluded from distribution to other societies/trusts in the event of dissolution? (vii) Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT has ignored the facts that as per the statute both objects and genuineness of activities need to be examined the latter cannot be done in the absence of ascertaining the activities? (viii) Whether on the facts and circumstances of the case, the order of the Appellate Tribunal is contrary to the evidence and material on the record of the case and, therefore, not perverse? 2. Put shortly, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The assessee is a society created o....
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....cessary in order to satisfy himself about the genuineness of the activities of the trust or institution and to satisfy himself about the objects of the trust or institution and if he is satisfied with the objects and genuineness of the activities of the trust or institution, he passes an order in writing registering the said trust or institution. Examining the finding of the CIT(E) that there were no expenses attributable to propagation of Yoga in financial statements, it may be noticed that the salary to main Yoga Teachers was not paid as they were rendering the services without any salary as depicted in the details of salary paid. The salaries mentioned against the names of Swami Suryana, Swami Yogana and Swami Kumari in the three years w....