2016 (4) TMI 1357

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent : Mr. Hiro Rai with Mr. Subhash Shetty and Mr. Dharan Gandhi ORDER P. C. :- 1. This appeal under Section 260A of the Income Tax Act, 1961 (the 'Act') challenges the order dated 22nd March, 2013 passed by the Income Tax Appellate Tribunal (the 'Tribunal'). The appeal relates to the Assessment Year 200809. 2. The revenue has framed the following questions of l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lly the Assessing Officer who scrutinizes the case and comes out with the facts, as to whether the activities of the assessee are as per the objects mentioned in the trust deed or that the assessee have expended its income towards the objects of the trust ?" 3. So far as question (a) is concerned, it does not arise from the impugned order of the Tribunal. The issue whether or not the educationa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the impugned order of the Tribunal has followed the decision of the Supreme Court in Surat City Gymkhana (supra) wherein it has been held that once the trust has received registration under Section 12A of the Act and that registration is subsisting then it is not open to the Assessing Officer to re-examine the objects of the trust to take a view contrary to the view taken while granting registrat....