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

260A of the Income Tax Act, 1961. The Commissioner of Income Tax, J&K, Jammu vide its order 16.08.2011 refused to grant the registration by passing the following order:- “……In view of the above, I am of the considered view that the assessee institution has not satisfied me with the genuineness of its activities and as the surplus profits