2020 (2) TMI 891

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.... Mr. Denesh Goyal, Sr. Standing Counsel for the Revenue ORDER Ajay Tewari, J. ( Oral ) [1] The present appeal has been filed under Section 260A of the Income Tax Act, 1961 [for brevity 'the Act'] against the order dated 17.10.2014 passed by the Income Tax Appellate Tribunal, Chandigarh in ITA No.1013/CHD/2011. [2] The brief facts are that assessee was and continuing to be regi....

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....d of reverting it back for re-examination in the light of judgement 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, wherien 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 in as much as ther....

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....sts of a few promoters who are creating and also disposing off the Capital assests TAX FREE claiming a bogus status of a charity? V. Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT is right in disregarding the fact that the trust has amended by a supplementary trust deed whereas this trust originally declared to be irrevocable Trust i.e. cannot be amend....