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2015 (4) TMI 263 - HC - Income TaxRegistration certificate under Section 12AA - whether on the ground that the trust deed does not provide for "dissolution clause", whether the Commissioner can deny the registration under Section 12AA? - Held that:- As respondent-trust has stated that as such the respondent-trust had already applied for amendment in the trust deed providing "dissolution clause" and the same is pending before the learned Charity Commissioner. The impugned judgment and order passed by the learned tribunal is hereby quashed and set aside and the original order passed by the Commissioner refusing to grant the registration sought by the respondenttrust under Section 12AA of the Act are hereby quashed and set aside and the matter is remitted to the file of the Commissioner of Income Tax (Exemptions),to consider the application of the respondent-trust afresh in accordance with law and on its own merits and to consider the request made by the respondent-trust to grant the registration certificate under Section 12AA of the Act on the same terms and conditions on which the registration certificate has been granted in the case of Shree Bai Education and Charitable Trust, Manavadar - Decided in favour of assessee for statistical purposes.
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