CIT Cannot Deny Registration of Trust U/S 12AA without Examining Activities & Objects of Trust

BRIEF FACTS OF THE CASE AND QUESTION OF LAW

Brief Facts:

This appeal by the Assessee is directed against the Order of the Ld. Commissioner of Income Tax, Haldwani (Camp at Dehradun) dated 23.7.2014 passed u/s. 12AA(1)(b)(i) of the I.T. Act, 1961 and raised the following ground. The assessee-society made an Application for registration under section 12AA of the I.T. Act, 1961 (hereinafter called “the Act”) on 13.1.2014. The Ld. CIT, Haldwani, exam

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