Section 12AA, 80G of Income Tax Act, 1961—registration u/s 12AA— This appeal by revenue is against the order passed by ITAT whereby the ITAT set aside the order passed by CIT declining registration u/s 12AA and approval u/s 80G of Income tax act.

According to CIT, the details furnished by assessee were not satisfactory for grant of registration and approval.

 The ITAT noted that the CIT had not concluded that the Trust activities were not genuine. The ITAT held that declining registration under Section 12AA and approval under Section 80G of the Act merely on the ground that the Board of Trustees had wide powers, was not proper. The ITAT, therefore, set aside the order of the CIT (E) and directed the grant of registration to the Respondent under Section 12AA as well as approval under Section 80G of the Act.

Held that— The Court is therefore unable to find any legal infirmity in the impugned order of the ITAT. No substantial question of law arises therefrom.[THE COMMISSIONER OF INCOME TAX –EXEMPTION VERSUS THE ROTARY MEGAPOLIS FOUNDATION] [2019] 15 ITCD Online (51) [DELHI HIGH COURT]