bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1274 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Daivadya Hitwardhak Samaj ..Respondent Mr.P.S.Sahadevan for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 25TH AUGUST, 2009 P.C. Heard learned Counsel for the parties. 2. The Tribunal has taken a view that the application u/s.13 is within the exclusive domain of the Assessing Officer and not within the purview of the CIT(A) while considering the application for registration u/s.12AA. The view taken by the Tribunal cannot be said to be a perverse view. The appeal is, therefore, dismissed for want of substantial question of law. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)