2019 (1) TMI 1634

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....unsel for Appellant :- Manish Mishra Counsel for Respondent :- Mr. Sidharth Dhaon JUDGMENT 1. With the consent of the parties, we proceed to hear the appeal. Name of Sri Manish Mishra, Advocate shall be shown as counsel for the appellant whenever the case is listed. 2. Heard Sri Manish Mishra, learned counsel for appellant and Sri Shashank Dhaon, Advocate holding brief of Sri Sidhrath ....

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.... Tax Appeal No. 112 of 2013: Commissioner of Income Tax, Meerut Vs. M/S A.R. Trust Meerut decided on 04.09.2017, wherein similar question was formulated and Court held that "Tribunal has no jurisdiction in law to direct for registration of the Trust without there being satisfaction recorded by Registering Authority as contemplated by Section 12AA of Act, 1961." 5. Respondent's counsel on th....

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.... fit. Therefore, in all the matters, where appeal is provided to Tribunal, its power is coextensive with the authorities whose orders are appealed before Tribunal. There is no reason to read power of Tribunal, in a manner so as to linger on a matter between different authorities, particularly when there is no such restriction under the statute and on contrary statute confers widest power upon Trib....