The Commissioner of Income Tax-IV vs. Moschip Semiconductor Technology Ltd.,

The appeal stands dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

charitable objects as propounded in the trust deed. The reasons given by the original authority, we find, to reject the registration, cannot be held against the respondent at this stage and the Tribunal has rightly exercised its discretion in setting aside the said order.” 6.5. He has also relied upon the decision of the Rajasthan High Court in case

Smt.Sudia Indira vs. The Income Tax Officer

In the result, the appeal from order stand dismissed