TMI Blog2013 (12) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... and has found that - As per the aims and objectives of the trust, registration should be granted - Decided against Revenue. - Income Tax Appeal No. - 17 of 2012, Income Tax Appeal No. - 18 of 2012 - - - Dated:- 12-9-2013 - Hon'ble Rajiv Sharma And Hon'ble Dr. Satish Chandra,JJ. For the Appellant : Prashant Kumar,Talha A. Rahman For the Respondent : Abhishek Tewari ORDER Both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who vide orders dated 13.05.2008 and 18.11.2008 did set aside the order passed by the Commissioner, Income Tax, Faizabad and restored the matter back to reconsider the case. In the second round, the registration as well as the approval were again rejected by the order dated 16.09.2011 by observing that the assessee is not engaged in the 'charitable' activities. Having pain, the assessee has file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, he made a request that the impugned order may kindly be set aside. After hearing the learned counsel and on perusal of record, it appears that the Tribunal has observed in its impugned order that : "Unless and until he makes out a case that the assessee's objects are not charitable purpose or the assessee is engaged in the activities other than charitable, the request sought for by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration and approval. When it is so, then in the peculiar facts and circumstances of the case, we find no reason to interfere with the impugned order passed by the Tribunal. The same is hereby sustained along with the reasons mentioned therein. No substantial question of law is emerging from the impugned order. In the result, both the appeals filed by the department are dismissed at the adm ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
