(1.) THIS appeal filed by the assessee is against the order of CIT -I, Pune dated 29.07.2013 passed under section 12AA(1)(b)(ii) of the Income -tax Act, 1961 read with Rule 17A of the Income Tax Rules, 1962.
(2.) THE assessee has raised the following grounds of appeal: - -
(3.) THE issue raised vide ground of appeal No. 2 is against the denial of registration under section 12A of the Act for the reason that clause No. 23 of the object clause of the Trust Deed was specifically for the benefit of Jain community and further, the Trust had not commenced its activities as yet.