The judgment of the court was delivered by
This is an appeal by the Revenue against the order dt. 19th Sept., 2016 passed by the Tribunal in ITA No. 1411/Del/2016 for the asst. yr. 2016-17.
2. The question urged by the Revenue in this appeal is :
"Whether the Tribunal erred in allowing the appeal of the applicant/assessee in contravention of the procedure provided in s. 12AA of the Act, by allowing the rectification of the trust deed after the CIT's Order of rejection from granting exemption ?"
3. On 17th April 2017, this Court passed the following order in this appeal :
"1. Notice. Mr. Shashwat Bajpai, learned' counsel for the respondent accepts notice.
2. An affidavit will be filed on behalf of the Respondent, not later than one week prior to the next date, to explain the precise circumstances under which the rectification of the. deed of trust took place. A copy of the rectified trust deed will also be enclosed with the affidavit.
3. List on 1st Aug., 2017."
4. Pursuant to the order dt. 17th April, 2017, an affidavit has been filed by Mr. A.P. Singh, who is one of the trustees of the Uma Sanjeevani Charitable Trust (Respondent), placing on record inter alia the rectification deed dt. 22nd Jan., 2016. He has also enclosed, with the affidavit, an order dt. 4th May, 2017 passed by the CIT (Exemptions) granting registration under s. 12AA r/w s. 12A of the IT Act, 1961 ('Act') to the respondent trust after taking on record the rectification deed.
5. In that view of the matter, no substantial question of law arises for determination by the Court in this appeal. The appeal is accordingly dismissed.