2015 (8) TMI 1601

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....peal filed by the assessee against the order of DIT(Exemptions), Mumbai, passed u/s.12AA(1)(b)(ii) r.w.s12A of the I.T. Act. 2. Rival contentions have been heard and record perused. Facts in brief are that the assessee has filed an application for registration u/s.12A of the Act in the prescribed Form No.10A on 24.09.2012. The trust has been constituted by a Trust Deed dated 10-12-2010. It was ....

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....a Charitable Trust); v) ITA No.382/Rjt)2013(Shri Kala Vardhan Education Trust); vi) ITA No.3566/Mum/2013 (Geeta Lalwani Foundation). In the case of Tara Education & Charitable Trust, ITA No.1247/Mum/2013, order dated 14-7-2014, the tribunal held as under :- "4. We have heard the arguments of both the sides and also perused the relevant material available on record. It....

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....isfy himself about the genuineness of activities of the Trust/Institution and may also make such inquiries as deemed necessary on this behalf. It further provides that after satisfying himself about the objects of the Trust/Institution and the genuineness of its activities, the Commissioner shall pass an order in writing registering the Trust/Institution u/s 12A and if he is not so satisfied, he s....

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.... refused to grant the registration u/s 12A of the Act to the assessee Trust on a totally irrelevant ground without pointing out as to how he was not satisfied either about the object of the Trust or the genuineness of its activities. We therefore set aside the impugned order of the ld. DIT (Exemptions) and direct that the registration u/s 12A of the Act as applied by the assessee Trust be granted.....