PANKAJ MITHAL, J. - (1.) The appeal of Revenue under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as the "Act") raises the following substantial question of law as was formulated vide order dated 11.04.2017:- "Whether the tribunal itself can direct for the registration of a trust under Section 12-AA of the Act without there being satisfaction recorded by the registering authority ?"
(2.) Notice was issued to the respondent and in view of the Office report, it is evident that the notice was served upon it on 09.05.2017 but no one has put in appearance on its behalf. Therefore, we are left with no option but to proceed ex-parte against it.
(3.) We have heard Sri Gaurav Mahajan, learned counsel appearing for the Revenue.;