COMMISSIONER OF INCOME TAX vs. M/S D.N.MEMORIAL TRUST

Bench: The Learned Income Tax Appellate Tribunal, Amritsar In M.A No. 33(Asr)/2013(Arising Out Ita No. 617(Asr)/2011) Who Has Allowed The Appeal Of The Assessee With The Directions To The Department To Grant Registration To The Assessee Applied By The Assessee. 3. Aggrieved Of The Order Dated 31.03.2014 Passed By Income Tax Appellate Tribunal, Amritsar, The Commissioner Of Income Tax, J&K, Jammu Sr. No.3

trust as profits-making or non-charitable. Therefore, the arguments of the Ld. DR. Mr. Tarsem Lal are general arguments and without any basis and cannot support the revenue. In the facts and circumstances of the case, the Ld CIT is directed to grant registration to the assessee as applied by the assessee. Thus, all the grounds of the assessee