JUDGEMENT
D.N. Patel, J. -
(1.)This Tax Appeal has been preferred against the judgment and order delivered by Income Tax Appellate Tribunal, Circuit Bench, Ranchi in ITA No.117/Ran/2010, whereby the application preferred by the respondent was allowed without assigning any reason and whatever factual aspects have been mentioned are absolutely false and wrong, as more than half a dozen cases have been decided at a time and the facts of other cases have been mixed up with the facts of the present case and wrongly the application has been allowed, as submitted by the counsel for the appellant. Substantial questions of law have been raised which are as under:-
i. Whether on the facts and in the circumstances of the case the learned ITAT was justified in law in quashing the order u/s 12AA(1)(b)(ii) of the I.T. Act, 1961 passed by the CIT without going in depth the basis of rejection taken by CIT ?
ii. Whether on the facts and in the circumstances of the case the learned ITAT was correct in law in directing the CIT to grant registration u/s 12AA of the Act without appreciating the fact that the Trust failed to establish that it has been created for charitable purpose and for the benefit of the Public ?
iii. Whether on the facts and in the circumstances of the case the learned ITAT was correct in law in directing the CIT to grant registration u/s 12AA of the Act without verifying the independent existence of the Trust ?
iv. Whether on the facts and in the circumstances of the case the learned ITAT was correct in law in directing the CIT to grant registration u/s 12AA of the Act without appreciating the fact that the Settler reserves all rights with him which is totally against the spirit of Charitable Trust ?
v. Whether on the facts and in the circumstances of the case the learned ITAT was correct in law in directing the CIT to grant registration u/s 12AA of the Act without appreciating the fact that the Trust failed to establish genuineness of its actual activities vis-a-vis its stated objects which is essential condition to be fulfilled for grant of registration u/s 12AA of the I.T. Act, 1961 ?
vi. whether on the facts and in the circumstances of the case the ld. ITAT is correct in passing a common order involving other Assessee(s) having difference issues ?
vii. Whether on the facts and in the circumstances of the case the impugned order is perverse ?
(2.)Having heard learned counsels for both sides and looking to the facts and circumstances of the case, combined and joint reasons given by Income Tax Appellate Tribunal in para-6 for half a dozen matters which are as under:-
"6. On careful analysis of the order(s) passed by the ld. CIT(s) and the rival submissions of all the parties, it is found that the assessee-society(s) was/were given registration under section 12AA and renewal was granted under section 80G for earlier years, therefore, it cannot be said that the material filed by the assessee(s) is incorrect. In this background, we are of the considered view that these are the fit cases to renew the registration of the Trusts and the impugned orders passed by the ld. CIT are not in accordance with law. Hence, the same are hereby set aside by directing the CIT(s) to renew the registration under section 80G and also grant of registration under section 12A/AA of the I.T. Act, 1961 as prayed for by the assessee(s) in different application(s), by allowing appeals of the assessee(s)."
(3.)The aforesaid reasons have been given jointly for every matter by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi including in ITA No.117/Ran/2010.
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