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. 164 /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 question 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. 12-AA(3) 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 has committed error in law in directing the CIT to grant registration u/S. 12-AA of the Act without verifying and establishing the genuineness of the actual activities of the Trust vis-a-vis its stated objectives and without appreciating weather the Trust fulfilled all essential ingredients for grant of registration or not? (iii) Whether on the facts and in the circumstances of the Case the learned ITAT has committed a gross error in ignoring the fact that a fair opportunity was given by the CIT to the Respondent Trust to establish genuineness of actual activities? (iv) Whether on the facts and in the circumstances of the Case the learned ITAT has committed a gross error in directing the CIT to grant registration u/S. 12-AA of the Act without appreciating the fact that the Trust made repeated non-compliance when called upon to prove and establish the genuineness of its actual activities vis-a-vis its stated objects which is essential conditions to be fulfilled for grant of Registration u/S. 12-AA of the Act? (v) Whether on the facts and in the circumstances of the Case the learned ITAT was correct in not appreciating basic and specific procedure enshrined u/S. 12-AA(3) of the Act whereby the CIT rejected the registration after giving ample opportunity to establish the charitable nature of the Trust? (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 different 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 12-AA and renewal was granted under section 80-G 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 section 80-G and also grant of registration under section 12-A/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)." The aforesaid reasons have been given jointly for every matter by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi including in ITA No. 164/Ran/2010.
(3.) It appears that the fact of the present case have not been appreciated in correct perspective at all. Earlier this respondent-Trust had preferred an application under S. 12-A of the Income Tax Act, 1961 and on 25-5-2002 registration u/S. 12-AA(1)(b) of the Act was granted which was cancelled u/S. 12-AA(3) of the Act on 25.05.2010 on the ground that the Respondent Trust has not carried out any charitable activity as envisaged in section 2(15) of the Income-tax Act, 1961.;