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TMI Blog2012 (5) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... PER VIKAS AWASTHY, JUDICIAL MEMBER: The present appeal has been filed by the assessee trust against the order dated 31.01.2012 passed by the CIT-I, Coimbatore. 2. The assessee trust was constituted by deed on 11.4.2011 duly registered with Registrar, Peelamedu. The assessee filed an application before CIT-I, Coimbatore on 27.07.2011 seeking registration under section 12A of the Income Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e religion of Islam amongst the Dawoodi Bohras in conformity with al-Quran and Shariat Mohammediyah according to the doctrines and tenets of Dawat-e-Hadiyah. 4.2 To celebrate, arrange, participate and take leading and active interest in all religious and ceremonial functions, gatherings, majalis of Dawat e-Hadiyah and the birth and death anniversaries of Doat Kiram and Hudud Izam recognized by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g on behalf of assessee submitted that similar trusts with identical objects have been recognized and registered as religious trusts by Director of Income Tax (Exemptions), Kolkata and CIT., Mysore. A copy of order of registration passed by Director of Income Tax (Exemptions), Kolkata dated 18.08.2011 is placed at page 41 of the paper book and a copy of certificate of registration issued under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. In order to meet the ends of justice, we set aside the impugned order dated 31.01.2012 passed by the CIT-I, Coimbatore and remit the matter back to the CIT-I, Coimbatore to decide the matter afresh after taking into consideration the order/registration certificates granted by the Director of Income Tax (Exemptions), Kolkata and Commissioner of Income Tax, Mysore respectively. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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