2011 (8) TMI 1337

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....K. Narayanan, This appeal is filed by the assessee. The appeal is directed against the order of the Commissioner of Income-tax-I, Madurai, dated 13.11.2007 rejecting the application for registration filed by the assessee under sec.12AA of the Income-tax Act, 1961. 2. In this case, the trust was constituted through a deed dated 19.6.1986 and a supplementary deed was also executed on 17.10.2007. ....

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....assessee-trust and there is no dispute on the fact that the activities carried on by the assessee-trust are charitable in nature. That is why the Commissioner of Income-tax was pleased to grant registration to the assessee under sec.12AA with effect from 1st April, 2007. 5. But he could not grant registration retrospectively for the reason that the circumstances explained by the assessee in causi....

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....rying on any sort of business. As soon as they came to know that it is mandatory for them to register under sec.12AA to avail the benefits of sec.11 of the Income-tax Act, 1961, they applied for the registration. The assessee-trust is also not working in a metropolitan city where everybody tries to get updated. Here the assessee is a trust carrying on its activities in a far-flung area of Kanyakum....