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TMI Blog2021 (3) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent: Mrs. Sriniranjani Srinivasan JUDGMENT M. DURAISWAMY, J. Challenging the common order dated 19.10.2011 passed in I.T.A.Nos.2073 & 2074/Mds/2004 on the file of the Income Tax Appellate Tribunal, Chennai, ''D'' Bench (for brevity, the Tribunal), the revenue has filed the above appeals. 2. The assessee trust was constituted by trust deed dated 27.11.2009 and it had file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court. Challenging the common order passed by the Income Tax Appellate Tribunal, the Revenue has filed the above appeals. 4. At the time of admission of the above appeals, the following substantial question of law arose for consideration: "Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled for registration under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of section 12AA of the Act. There the Commissioner would be bound to record the finding that an activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old. The said ratio was laid down in a judgment reported in (2012) 206 Taxman 69 (CIT Vs. Arulmighu Sri Kamatchi Amman Trust). Following the ratio laid down in the judgment, the Hon'ble Division Bench of this Court directed the CIT to register the Trust. The ratio laid down by the Hon'ble Division Bench of this Court squarely applies to the facts of the present case. We do not find any err ..... X X X X Extracts X X X X X X X X Extracts X X X X
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