Chandra Poojari Accountant Member. - This appeal by the assessee is directed against the order of CIT-II, Jalandhar, dated 29-9-2008 for the assessment year 2008-09.

2. The assessee has raised following grounds :

"1. That the CIT, Jalandhar-II, was not justified in not granting the registration under section 12A to the appellant trust.

2. That the CIT failed to appreciate that it is well settled law that registration has to be granted to the trust where the objects of the trust are charitable in nature.

3. That the CIT has exceeded his jurisdiction by applying presumptions and assumptions on the application of the proposed income of the trust.

4. That the CIT failed to appreciate that objects of the trust are charitable in nature as envisaged in section 2(15) of the Income-tax Act and therefore, registration ought to have been granted.

5. That the order of the CIT is against the law and facts of the case."

3. The brief facts of the case are that the assessee filed an application in Form No. 10A on 28-3-2008 for seeking registration under section 12A(a) of the Income-tax Act, 1961. The Jalandhar Development Authority is an authority brought into existence by the order of the Governmen