DIRECTOR OF INCOME TAX EXEMPTIONS vs. JAI KAUR CHARITABLE TRUST

IN THE HIGH COURT OF DELHI AT NEW DELHI . 03.08.2011 . Present: Mr. Abhishek Maratha, Sr. Standing Counsel for the appellant. . . . +ITA 923/2011 . The respondent/assessee has been granted registration under Section 12A of the Income Tax Act which would amply demonstrate that even as per the Income Tax Department it was treated as a ?Trust? for charitable . . purposes. However, within one month from the date of granting registration under Section 12A of the Act, the assessee/trust was denied registration under Section 80G of the Act on the ground that it is not a charitable organization. In these circumstances the order of the Directorate of Income Tax (Exemptions) refusing explanation of the trust has rightly been set aside by the Tribunal vide impugned order dated 17th October, 2010. We find that no question of law arises. The appeal stands dismissed. . A.K. SIKRI, J. . M.L.MEHTA, J. August 03, 2011 awanish . #8