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2019 (11) TMI 309 - HC - Income TaxRegistration u/s 12AA - ITAT allowed the registration - no relevant document was produced before the Commissioner (Exemption) to prove that the assessee is involved in charitable activities in consonance to the object for which it was established - HELD THAT:- Perusal of the order passed by the Commissioner (Exemption) shows that the assessee did not appear before it when the matter was fixed for hearing. The Commissioner (Exemption) considered the matter in reference to the material produced before it. Since no documents to prove charitable activities was produced by the assessee, finding was drawn against it for denial of registration under Section 12AA. It has not recorded its finding in reference to the material produced before it and that too after holding finding of the Commissioner (Exemption) to be perverse. In fact the order impugned herein shows that in reply, the assessee has stated that all the relevant documents are available for perusal thus, it can be verified. It shows that no relevant document was produced before the Commissioner (Exemption) to prove that the assessee is involved in charitable activities in consonance to the object for which it was established. Tribunal has failed to exercise its jurisdiction, as is vested even as per the judgment of the larger Bench in the case of Income Tax Exemption U.P. State Cons. & Infra. Vs. M/s Reham Foundation Kandhari Lane Lal Bagh Lucknow [2019 (10) TMI 151 - ALLAHABAD HIGH COURT] Any judgment in conflict with the aforesaid would not be relevant now for any purpose. Thus, the judgments referred by the Tribunal in its order impugned herein are not more relevant after the judgment of the larger Bench of this Court, where both the questions have been answered after detailed discussion of the issue.
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