Charitable trust

s kumar (ca) (105 Points)

07 January 2008  

ABC is a charitable trust and trust deed has been registered with sub registrar in New Delhi. The address of ABC, the trust in trust Deed is given as Delhi. However the trust has its operational office at Shillong and all its activities are carried out in Shillong. The trust approached CIT at Delhi who refused registration under section 12A of Income Tax Act on the ground that the same will full under jurisdiction of Shillong commissioner of Income Tax. However Shillong CIT wants case laws/ clarifications on the matter.

 

Please give any case law /legal position in such case as to jurisdiction of CIT.