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2017 (2) TMI 652 - AT - Income TaxNon granting the registration no. u/s 12AA - objects of the assessee trust are not charitable - assessee filed an application u/s 154 before the ld. CIT which has also been rejected on the ground that there is no mistake apparent on record in his order as to refusal of registration of the trust - Held that:- It is noted from the records that the assessee trust was constituted on 5-05-1955 and it was granted permission for registration by the Sahayak Dev Sansthan Ayukt, Jaipur vide order dated 5-04-1972. The issue in question arises from the submission of the ld. AR of the trust that the assessee trust was established before the commencement of the Income Tax Act, 1961 and the provisions of Section 13(1)(b) are not applicable. The prayer of the ld. AR of the assessee trust was that the he was not provided an opportunity of being heard into the merits of the trust. Hence, in view of the above facts and circumstances of the case, the appeal of the assessee trust is restored to the file of the ld. CIT (Exemptions) to decide it afresh by providing reasonable opportunity of being heard to the ld. AR of the assessee trust. The ld. AR of the assessee trust is also directed to submit all the relevant papers concerning the registration of the trust before the ld. CIT (Exemptions). - Decided in favour of assessee trust for statistical purposes.
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