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2012 (8) TMI 1081 - ITAT DELHIRejection of application of the appellant for registration u/s 12A of the Act - Held that:- Merely because the trustees are members of one family, it cannot be said that the trust is not a public trust. In that case there was also no finding or allegation in the impugned order that the activities carried out by the trust were not in accordance with its objects, the Tribunal held that there was no case for cancellation of registration u/s 12AA. The claim of the appellant also remained that the defects as pointed out by the Ld. CIT in the trust deed were also removed by rectification/amendment to the trust deed which has not been considered by the Ld. CIT while disposing off the application for the registration. Under these circumstances and without going into the dispute as to whether original instrument was furnished before the CIT or not, we in the interest of justice set aside the matter to the file of the Ld. CIT for fresh consideration of the request of registration made by the appellant in the application dated 30.3.2011 after affording opportunity of being heard to the appellant.
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