2017 (7) TMI 1478

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....Appellant : Mr. Daksh Pareek for Mr. Sameer Jain For the Respondent : Mr. Harsh Vardhan Judgment 1. By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby Tribunal has allowed the appeal preferred by the assessee against the judgment and order of CIT(A). 2. This court while admitting the appeal on 16.11.2009 framed following substantial questio....

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....ly for the purpose of generating income for its members. There were no materials before the Commissioner to be satisfied of the genuineness of the activities of the trust or institution. Under these circumstances, rejection of the application cannot be termed as illegal or arbitrary." 3.1 However, tribunal while considering the matter has rightly considered the very object of the registration i....

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.... it will be premature for the ld. CIT to take a decision that the activities are not of charitable in nature. Therefore, in such circumstances and facts of the case, the ld. CIT cannot comment on the genuineness of the its activities. As regards the object of the trust, the ld. CIT has not pointed out any defect in the clauses of the trust deed. The application, therefore, appears to be in accorda....