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2015 (6) TMI 411 - AT - Income TaxApplication for registration u/s.12AA rejected - Held that:- No dissatisfaction with regard to the objects of the trust, which represents the other limb or aspect on which the ld. DIT(E)) is required to satisfy himself, has been expressed by him, nor any such reservation stands brought out before us during hearing. Under the circumstances, we, in view of the foregoing, are of the clear view that the denial of registration by the ld. DIT(E) is not sustainable both in law and in the facts and circumstances of the case. We, accordingly, set aside the impugned order, and direct acceptance of the assessee’s application. - Decided in favour of assessee.
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