2009 (12) TMI 55

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x Case Appeal filed under section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal, Chennai 'D' Bench dated 06.11.2008 made in ITA No.2209/Mds/2006. For appellant: Mr.K.Subramaniam, Standing Counsel for Income tax Department JUDGMENT (Judgment of the Court was delivered by K.RAVIRAJA PANDIAN, J.) The revenue is on appeal against the order of the Tribuna....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d handicapped and also provide medical education, training and research in the field.  The Trust filed an application in Form 10A and 10B and 12A(a) and 80G of the Act for registration of the Trust under section 12AA and exemption under section 80G(vi) of the Income Tax Act on 10.03.2006. The application for registration was belated by more than 10 years for which condonation petition was fil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o registration under section 12AA and exemption under section 80G(vi) of the Act. The application was rejected. On appeal before the Tribunal by the assessee, the Tribunal after referring to the decisions of this Court in the case of New Life in Christ Evangelistic Associations  v. Commissioner of Income Tax, 246 ITR 532 allowed the appeal.  The correctness of the same is now canvassed b....