1. - The instant appeal filed by the appellant under section 260A of the Income-tax Act, 1961 (for short "the Act"), is directed against order of the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short "the ITAT") dated January 21, 2014, passed in ITA No. 1012/JP/2011.

2. The brief facts, which have been gathered on the basis of the order of the Tribunal, the order of the Commissioner of Income-tax and the arguments of the officer present on behalf of the Revenue are that a public charitable trust came to be formed on April 22, 2010, namely, Vijay Vargiya Vani Charitable Trust with a view to carry on charitable activities. An application in Form No. 10A for seeking registration under section 12AA of the Act was moved to the Commissioner concerned on March 16, 2011. The Commissioner sought certain clarifications from the assessee-trust about activities being carried out till date, copy of income and expenditure account for the financial year 2010-11 and also as to show how clause 7(d) and (f) are charitable in nature in the trust deed. The Commissioner also found that the assessee-trust is running a magazine Vijayvergiya Vani, which though is being distributed fre