2020 (3) TMI 639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent : None JUDGMENT MANMOHAN, J: (Oral) 1. Present appeal has been filed under Section 260A of the Income Tax Act, 1961, challenging the order dated 29th January, 2019 passed by the Income Tax Appellate Tribunal (hereinafter referred to as 'Tribunal') in ITA No.4219/DEL/2015. The relevant portion of the impugned order is reproduced here-in-below:- "It is for the Assessing Off....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot have replaced its own satisfaction with the satisfaction of CIT(E) as mandated in law and could not have granted registration without remanding the matter to CIT(E). 3. Having heard learned counsel for appellant, this Court is of the opinion that under Section 12AA of the Act, the CIT(E) can only register or refuse the registration of the trust and it cannot direct registration of the trust ....