While granting registration, objects of trust & not purported utilization of income to be considered

HIGH COURT OF PUNJAB AND HARYANA Commissioner of Income-tax, Rohtak Versus B.K.K. Memorial Trust IT APPEAL NO. 5 OF 2012 OCTOBER 16, 2012 ORDER Gurmeet Singh Sandhawalia, J. This order will dispose of an appeal filed under Section 260A of the Income Tax Act, 1961 (in short “the Act”) against the order dated 10.6.2011 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi (hereinafter referred to as “the Tribunal”) in ITA No. 6088/Del/2010. 2. The revenue has claimed the following substantial questions of law:- “(i)  ...