TMI Blog2012 (8) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - I.T.A. NO. 5266/Del/2011 - - - Dated:- 31-8-2012 - SHRI G.D. AGRAWAL, HON BLE VICE-PRESIDENT AND SHRI I.C.SUDHIR, JUDICIAL MEMBER Appellant by: Shri Navin Gupta, Adv. Respondent by: Shri R.S.Negi, Sr. DR ORDER PER I.C.SUDHIR, JM: The appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as rectified and amended, the Ld. CIT has not referred the report of ACIT dated 30.6.2011/11.7.2011, wherein the ACIT while, discussing the facts of the case had recommended for registration of the trust u/s 12AA of the Act with this observation in Para no. 8 of the said report that the trust fulfils the conditions laid down in Section 11 of the Act. The Ld. AR placed reliance on the decision of Ahmedabad Bench of the Tribunal in the case of Jupiter Medical Research Centre Trust Vs. DCIT (2010) 128 TTJ (Ahmedabad) (UO) 118 holding that merely because the trustees are members of one family, it cannot be said that the trust is not a public trust. He also placed reliance on the following decisions: i) Sonepat Hindu Educational And Charitabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. ACIT, wherein he had recommended registration of the trust. The Ld. CIT has also taken it as adverse to the eligibility of the registration that the trust is controlled by the board of the trustees having 10 trustees out of which 4 trustees are from the same family. In the decision of Ahmedabad Bench of the Tribunal in the case of Jupiter Medical Research Centre Trust vs. DCIT (E) (Supra) relied upon by the Ld. AR it has been 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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