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2017 (4) TMI 720 - AT - Income TaxNon granting registration under section 12AA - Held that:- In the present case, the assessee was not having any trust deed. So it is quite difficult for the ld.Commissioner to arrive at a firm conclusion about the objects of the trust. In case the trust deed is being written after application for grant of registration, then that deed can never be seen through by the ld.Commissioner for satisfying himself. In any case, we have to set aside the proceedings to the file of the ld.Commssioner for satisfying himself about the objects of the trust. Before us also, copy of the trust-deed with the Charity Commissioner has not been placed on record. The assessee is yet to receive a registration certificate from the Charity Commissioner. In this background, we deem it appropriate to dismiss this application at this stage being premature with a liberty to the assessee to file fresh application before the ld.Commissioner for grant of registration as and when it fulfills necessary requirements. In case the assessee has applied afresh for grant of registration, that application will be decided on merit in accordance with law without getting influenced with dismissal of the present appeal.
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