Registration U/s. 12A not to be denied if objects of trust are charitable

 ITAT CUTTACK BENCH Sri Gomandir Seva Trust versus Commissioner of Income-tax, Sambalpur K.K. Gupta, ACCOUNTANT MEMBER AND K.S.S. PRASAD RAO, JUDICIAL MEMBER IT Appeal NO. 212 (CTK.) OF 2012 NOVEMBER  2, 2012 ORDER K.K. Gupta, Accountant Member At the outset it is observed that this is the second round of appeal before the Tribunal when on the restoration of the issue by the Tribunal to the learned CIT in ITA No.144/CTK/2011 dt.12.09.2011 directing him to grant the registration u/s.12A in accordance with law, the learned CIT considered the application under the provisions o...