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2020 (5) TMI 166 - AT - Income TaxExemption u/s 11 - grant of registration u/s. 12AA - Charitable activity u/s 2(15) - HELD THAT:- The assessee has applied on 20.07.2017 for registration of AOP under the W. B. Societies Registration Act, 1961, the outcome of it must be in the knowledge of assessee, which may be shared with the CIT(E) and the Ld. CIT(E) to consider the application of assessee for exemption u/s.12A afresh as per the ratio laid down in LAXMINARAYAN MAHARAJ AND ANOTHER [1983 (9) TMI 50 - MADHYA PRADESH HIGH COURT] and M/S AMBALA PUBLIC EDUCATIONAL SOCIETY, AMBALA [2018 (11) TMI 1178 - PUNJAB AND HARYANA HIGH COURT] on the issue. Before we part, we would like to remind the Ld. CIT(E) that the Ld. CIT(E)’s jurisdiction is to verify the objects of the assessee and the genuineness of the activities meaning thereby that he had to satisfy himself that the objectives of the Trust are charitable in nature and activities have been carried on or to be carried on are genuine, meaning thereby that they are in consonance for achieving of charitable objects and nothing else. We set aside the impugned order of Ld. CIT(E) and remand the application of the assessee back to the file of the Ld. CIT(E) for de novo consideration in the light of the aforesaid discussion. Appeal of assessee is allowed for statistical purposes.
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