M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

221 Taxman 275 / (2013) 40 taxmann.com 250 (Mad).” 15. Ld. AR next submitted that he would also like to address one more point adopted by Ld. PCIT(Central) for cancellation of registration. He submitted that the Ld. PCIT(Central) has alleged violation of section 13(3) by assessee [on account of payments made to or for the benefit of interested

M/S. BHANDARI GROUP OF HOSPITALS & INSTITUTIONS,INDORE vs. THE CIT - I, INDORE

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

charitable or not and trust’s activities are genuine or not. When CIT grants registration to trust or institution it means that he is satisfied about objects and genuineness of activities of trust or institution. Ld. CIT having satisfied for the above twofold conditions, granted the registration fact of which is categorically noted in Para 1 of her impugned order

M/S. BHANDARI GROUP OF HOSPITALS & INSTITUTIONS,INDORE vs. THE CIT - I, INDORE

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

charitable or not and trust’s activities are genuine or not. When CIT grants registration to trust or institution it means that he is satisfied about objects and genuineness of activities of trust or institution. Ld. CIT having satisfied for the above twofold conditions, granted the registration fact of which is categorically noted in Para 1 of her impugned order