2026 (7) TMI 1976

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....ppellant/assessee submitted that Ld. CIT(E) erred in rejecting application and cancelling registration for the reason of non-registration of Trust Deed with sub-Registrar ignoring the fact that there is no requirement under law for registration of Trust. Reliance was placed on order dated 18.12.2002 titled as Malli Ram Charitable Trust vs. CIT, 2002(12) TMI 566-ITAT Amritsar and order dated 19.11.2015, ITA No. 292/Coch/2015 titled as Sacred Heart Church vs. CIT(E). 3. Ld. Departmental Representative relied on impugned order. 4. From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(E) vide impugned order dated 21.03.2026 rejected application for registration on the ground that the Trust Dee....

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....ed back to the file of the Ld. CIT(Exemptions) to examine the original Trust Deed and the assessee shall file a copy thereof before the Ld. CIT(Exemptions). The Ld. AR should undertake to co-operate in the proceedings before the Ld. CIT(Exemptions) in this regard. Accordingly, for the limited purpose, the matter is set aside to the file of Ld. CIT(Exemptions) to examine the original Trust Deed and decide the issue accordingly. 8. As regards the second question, the Ld. Counsel for the assessee relied upon the decision of the Hon'ble Allahabad High Court in the case of CIT vs. Krishi Utpadan Mandi Samiti reported in 186 Taxman 460 which is placed at PB pgs. 18 to 31. The Ld. Counsel for the assessee also invited our attention to PB ....