2014 (12) TMI 12

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..... 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 registration under sec.12A o .....

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..... rector; 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. 12A of the Act, as a conseque .....

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..... rtion 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. Ordered accordingly.
Case laws, Decisions, .....

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