9911796707
TMI Blog2012 (8) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... gst the people of India particularly of rural area, without any discrimination as to religion, race, caste or sex. He pointed out that to meet the object of the trust, the appellant trust has opened a polytechnic to train students for employment related course and to make them self-dependent. The Ld. AR submitted that the Ld. CIT has rejected the application for registration mainly on the basis that the appellant did not furnish the original instrument of its establishment, the instrument creates ambiguity regarding status of the institute, the trust is controlled by the Board of Trustees having 10 trust out of which 4 trustees are from the same family and the Ld. JCIT vide her report dated 1.9.2011 has informed that the charitable nature o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein copies of trust deed, registered amended deed to trust deed, report of the AO and Ld. JCIT, questionnaire issued by the Ld. CIT and returned submission of the appellant before the Ld. CIT have been made available. 4. The Ld. DR on the other hand tried to justify the order impugned with this submission that it is satisfaction of the Ld. CIT which is required for granting registration u/s 12A of the Act. 5. Having gone through the order impugned and material available on record, we find that the Ld. CIT has not considered the report dated 30.6.2011/11.7.2011 of the ACIT addressed to him wherein after discussing the case of appellant he has recommended for granting of registration of the trust u/s 12A of the Act with this observation i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances and without going into the dispute as to whether original instrument was furnished before the CIT or not, we in the interest of justice set aside the matter to the file of the Ld. CIT for fresh consideration of the request of registration made by the appellant in the application dated 30.3.2011 after affording opportunity of being heard to the appellant. The appellant is also directed to furnish original trust deed along with amended instrument in original for the consideration of the Ld. CIT.
6. The ground is accordingly allowed for statistical purposes.
7. Consequently appeal is allowed for statistical purposes.
8. The order pronounced in the open Court on the day 31/08/2012. X X X X Extracts X X X X X X X X Extracts X X X X
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