2016 (11) TMI 972

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..... Mathur ORDER Heard Shri Alok Mathur, learned counsel for the appellant . The contention raised is that the appellate order impugned herein fails to appreciate the fact that the assessee, apart from the sale deed had not been able to produce any document to substantiate the fact of the degree college being established for a charitable purpose. The appellate authority while proceeding to conside .....

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..... is charitable or religious in nature. He has also to be satisfied about the genuineness of the activities off the assessee trust. For satisfying himself about the genuineness of the activities, he is empowered to call for such documents as he may deem fit. We noted that the CIT has not doubted the charitable activities carried on by the assessee. The only basis on which the registration was not gr .....

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..... r of CIT and direct him to allow registration to the assessee trust under section 12 AA (1) (b) of the Act within a period of 60 days from the date of receipt of this order. In case the CIT (Exemption) fails to grant registration to teh assessee trust within the aforesaid period then it will be deemed as the registration has duly been granted to the assessee under section 12 AA(1) (b) of the Act. .....

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