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TMI Blog2021 (2) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : No appearance JUDGMENT M. DURAISWAMY, J. The above appeal has been filed by the Revenue challenging the order passed in I.T.A.No.1609/Mds/2009 on the file of the Income Tax Appellate Tribunal, Chennai Bench "C". 2.The Trust was created by Trust Deed, dated 24.05.2001, by 30 persons in the name of "M/s.Shanmuga Venkateshwara Educational Trust". According to the appellant, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e members. By a supplementary deed, the object clause was diluted by a new object clause to the effect that the object was to be achieved by establishing agricultural farm and proceeds to be utilised for the purpose of achieving the objects of the Trust. 3.The Revenue contended that these amendments in the supplementary deed are against the object mentioned in the original Trust Deed. The Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 12AA of the Act. Aggrieved over the same, the Revenue has filed the above appeal. The above appeal was admitted on the following substantial questions of law : "1.Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in directing the Commissioner of Income Tax to grant registration under Section 12AA of the Income Tax Act, 1961? 2.Wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by the Trust were not fulfilled?" 5.On a perusal of the order passed by the Tribunal, it is clear that the Tribunal has not gone into the issues that were decided by the Commissioner of Income Tax. While reversing the order passed by the Commissioner of Income Tax, the Tribunal should have considered the findings given by the Commissioner of Income Tax in detail. However, the Tribunal, in Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 12.11.2010, is set aside and the matter is remitted back to the Tribunal for fresh consideration. The Tribunal is directed to decide the matter afresh, specifically with regard to the findings that were given by the Commissioner of Income Tax in his order, dated 12.08.2009, and also give a finding whether the respondent had complied with the provisions of Section 12AA of the Act. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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