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

Section 12AA(1)(b)(ii) are applicable in this case. Keeping in view the above facts of the case, I refuse to grant registration to the Trust.” 4. The Income Tax Appellate Tribunal, Amritsar has passed the following order while allowing the appeal:-:- “We have heard the rival contentions and perused the facts of the case. There is nothing