TMI Blog2014 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... activities of the Trust are not genuine and not being carried out in accordance with the objects of the Trust – Thus, the application filed under sec.12A for registration was granted by its order dated 10/7/2009 - In the meanwhile the assessee had filed an application before the Director of Income Tax seeking recognition u/s 80G of the Act - As the application filed for registration u/s 12A had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents are served, they have remained absent. 2. The assessee filed an application seeking for registration under sec.12A of the Income Tax Act, 1961. The said application was rejected by the Director of Income Tax on the ground that one of the objects of the Trust is, establishment of small scale industries and carry on commercial activities and therefore the assessee is not entitled to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application before the Director; of Income Tax seeking recognition under sec.80G of the Act. As the application filed for registration under sec.12A had been rejected, the said application came to be dismissed by the Director of Income Tax. The Tribunal, while granting registration under sec.12A, also granted recognition under sec.80G on the ground that once registration is granted under sec. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In that view of the matter, that portion of the order is erroneous and requires to be set aside. Accordingly we pass the following order: The appeal is allowed. The impugned order is set aside. The matter is remitted to the Director of Income Tax for consideration of the application for recognition under sec.80G of the Act, in accordance with law and then to pass appropriate orders. Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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