2015 (5) TMI 1213

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..... ORDER V. Durga Rao, This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax - II, Coimbatore, dated 21.03.2013 passed under section 12A(a) of the Income Tax Act. 2. The brief facts of the case are that the assessee, M/s. Carmel Educational and Charitable Trust has filed an application for registration under section 12A of the Act on 25.03.2009. T .....

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..... ounsel for the assessee has submitted that the registration under section 12A of the Act ought to have been given by the ld. CIT from 25.03.2009 i.e. from the date of application and submitted that the registration may be granted retrospectively. 5. On the other hand, the ld. DR has strongly supported the order passed by the ld. CIT. 6. We have heard both sides, perused the materials on record a .....

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..... which is said to be run by M/s. Carmel Education and Charitable Trust, being the applicant, it is already functioning under the trust called "Little Flower Education Society". From the above it is understood that the school of the applicant is already functioning under a trust, which is registered under the provisions of section 12A of the Income Tax Act. Thereafter, the assessee carried the matt .....

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