Commissioner of Income Tax vs Manipal Alumni of Nephrology Trust

Vineet Saran, J.—We have heard Sri E.I. Sanmathi, learned Counsel for the appellant and perused the record.

These appeals have been filed raising the following substantial question of law:

"Whether the Tribunal was correct in holding that the assessee trust must be granted registration under Section 12A and recognition under Section 80G of the Income Tax Act despite the fact that it had not commenced activities and therefore, failed to satisfy the conditions laid down in Section 12AA(1)(b) of the Act?"

Learned Counsel for the appellant does not dispute the fact that the question involved in these appeals is squarely covered by the judgment of this Court rendered in the case of DIT (Exemptions) Vs. Meenakshi Amma Endowment Trust--> .

For the reasons given in the judgment of a coordinate Bench of this Court in the aforesaid case, we are of the opinion that no substantial question of law arises for determination by this Court. The appeals are accordingly dismissed. There shall be no order as to costs.