2018 (3) TMI 1860

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.... 1. The defect/s pointed out by the office are overruled. 2. Heard learned counsel for the appellant. 3. The instant appeal has been filed by the appellant- C.I.T. (Exemption), Jaipur under Section 260A of the Income Tax Act, 1961 against the judgment dated 22nd of May, 2017 passed by learned Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in ITA No.126/Jodh/2017 (regarding issuance ....

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....ntial question of law whether on the facts and circumstances of the case and in law the I.T.A.T. was right in allowing assessee's claim for registration under Section 12AA of the Act inspite of the fact that the assessee did not comply with the requirement as per Rule 17A of the Income Tax Rules, 1962. He further argued that the learned I.T.A.T. committed an error in holding that C.I.T. (E) wa....

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....e Act in the prescribed form 10A and application under Section 80G in the prescribed form 10G to the C.I.T. (E), Jaipur. Along with application, the respondent/assessee filed registration certificate, representation letter, trust-deed, copy of PAN Card and other details, however, the C.I.T. (E) rejected the application of the assessee filed under Section12AA of the Act on the ground that to decide....

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....ribution etc. No examination of the modus of the application of the funds of the Trust or an examination of the ethical background of its settlers is called for while considering an application for registration. The I.T.A.T. further held that stage for consideration of relevance of the object of the Trust and application of its fund arise at the time of assessment, when benefits are claimed by ass....