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2014 (7) TMI 473 - ITAT DELHIGrant of registration u/s 12A of the Act – Charitable activity – Held that:- The seller of the land has mentioned that the land being sold is agricultural land which will be used for agricultural purposes only - the CIT has not brought out any fact that the land so purchased was misused or misappropriated by the management of the society - the land so purchased has been regularly owned and controlled by the appellant society which cannot be said to be misappropriation or misuse of the funds of the society - The registration u/s 12A cannot be rejected only on the sole ground by ignoring other charitable activities of the society - there is no limitation of time in the Act for submitting application for registration u/s 12A of the Act – CIT rejected the application of the assessee without any reasonable and justified basis - the CIT rejected the application of the assessee society without considering relevant facts and documentary evidence – Relying upon CIT v R.S.Bajaj Society [ 2014 (1) TMI 761 - ALLAHABAD HIGH COURT] - while granting registration u/s 12A of the Act, only the genuineness of the objects are to be seen – thus, the matter is remitted back to the CIT with a direction that the application shall be decided after considering all relevant facts and evidence as relied by the appellant society by affording due opportunity of hearing for the applicant society – Decided in favour of Assessee.
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