NANCHAHAL FAMILY MEMORIAL TRUST,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI

The assessee has raised the following grounds of appeal: “1. That on the facts and in the circumstances of the of the case, the learned Commissioner of Income Tax (Exemption)i. New Delhi, (hereinafter called CIT(E) for short) erred in dismissing the application u/s 8O G(5) (i) for registration by making observations which reads as In View of the above facts, as the applicant has failed to provide necessary details to support/justify its claim of having carried out charitable activities, and failed to satisfy the genuineness of the activities carried out by it, the application filed in Form 10AB for grant of registration u/s 80G(5)(iii) is hereby rejected.

That on the facts and in the circumstances of the case, Ld. CIT(E) erred in holding that the activities held by the Trust are not for the benefit of society at large. The Observation made in the Order of Ld CIT (Exemption)" On a perusal of the submission filed, it is seen that the applicant trust also submitted a copy of supplementary deed which has been submitted for registration with