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Shree Goenka Seva Trust, Kolkata vs Assessee on 30 September, 2016 cites

Modern Defence Shikshan Sansthan vs Commissioner Of Income Tax on 12 February, 2007

Therefore, we find no material on record to justify the action of the CIT vide which the assessee trust has been refused for grant of registration. We direct CIT to grant registration to the CIT (sic-assessee-trust). The appeal filed by the assessee is allowed."[Emphasis supplied] While deciding the appeal in the above case, the Tribunal took into consideration the decisions of Tribunal in the cases of Acharya Sewa Niyas Uttaranchal vs. CIT [(2006) 105 TTJ (Del) 761] and Modern Defence Shikshan Sansthan vs. C.I.T. [(2007) 108 TTJ (Jd) 732]."
Income Tax Appellate Tribunal - Jodhpur Cites 0 - Cited by 17 - Full Document

Acharya Sewa Niyas Uttaranchal vs Cit on 2 November, 2006

Therefore, we find no material on record to justify the action of the CIT vide which the assessee trust has been refused for grant of registration. We direct CIT to grant registration to the CIT (sic-assessee-trust). The appeal filed by the assessee is allowed."[Emphasis supplied] While deciding the appeal in the above case, the Tribunal took into consideration the decisions of Tribunal in the cases of Acharya Sewa Niyas Uttaranchal vs. CIT [(2006) 105 TTJ (Del) 761] and Modern Defence Shikshan Sansthan vs. C.I.T. [(2007) 108 TTJ (Jd) 732]."
Income Tax Appellate Tribunal - Delhi Cites 2 - Cited by 18 - Full Document
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