2019 (8) TMI 113

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....ne. O R D E R 1. This is an appeal by the Revenue against the order dated 30th November, 2018 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos. 6768/Del/2015 and 4490/Del/2018 whereby the ITAT set aside the order passed by the Commissioner of Income Tax (Exemptions) ['CIT (E)'] declining registration under Section 12AA and approval under Section 80G of the Income Tax Act, 1961....

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....mes; for providing education for weaker sections of the society; rehabilitate handicapped persons and grant scholarships to deserving students. The ITAT then examined the powers conferred on the Board of Trustees in light of the Trust's main objects. The ITAT was of the view that the "inescapable conclusion" was that the Trust had been created for a just and charitable purpose. The ITAT noted that....

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.... CIT (E) and directed the grant of registration to the Respondent under Section 12AA as well as approval under Section 80G of the Act. 6. Mr. Ruchir Bhatia, learned Senior Standing Counsel for the Revenue, urged that even if the order of the CIT (E) was found unsustainable since it failed to discuss the merits of the application filed by the Respondent, the ITAT ought to have remanded the matte....