COMMISSIONER OF INCOME TAX Vs. RISHABH FOUNDATION TRUST

JUDGEMENT

(1.) Heard.

(2.) Revenue has preferred this appeal under Section 260-A of the Income Tax Act, 1961 (henceforth 'the Act, 1961') assailing the legality and validity of the order passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur, whereby the appeal preferred by the respondent has been allowed and consequently the respondent has been directed to be registered under Section 12A of the Act, 1961 for the applicability of Sections 11 and 12 thereof.

(3.) The short question arising in this appeal is whether the Appellate Tribunal has rightly allowed the respondent's appeal to grant registration under Section 12A of the Act despite the fact that before the Commissioner of Income Tax (CIT), the respondent has failed to produce the details of donation received in FY 2012-2013 and from 01.04.2013 till the date of order; details of charitable activities done in FY 2012/2013 and; details of activities done from 01.04.2013 till the date of order.