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2018 (4) TMI 442 - AT - Income TaxApplication for registration u/s. 80G - non filing of revised/amended objects of the society - institution is already registered under section 12AA of the Act - Held that:- We are in agreement with the Ld. CIT(E) that the AO and the assessment order cannot replace the prescribed authority as according to Sec.12AA/80G it mandates that where a trust or an institution has been granted registration u/s 12A of the Act then subsequently the prescribed authority can cancel the registration on the ground that the activities of the trust or institution are not genuine or are not being carried out in accordance with objects of the trust or institution as the case may be. It reflects from the record that in the instant case, the appellant did not file revised objects either before the prescribed authority who granted registration u/s 12AA of the Act or before the Ld. CIT(E) during the consideration of application u/s 80G of the Act. Simply by mentioning the new objects in the application for grant of registration u/s 80G does not serve any purpose until and unless the same averment has to be specific with filing of amended Memorandum of Association that the objects which were mentioned in the application are revised/amended having been approved by the authority, who granted the registration u/s 12A of the Act. What prevented the appellant to file the amended/revised objects/Memorandum of Association before the Ld. CIT(E) even after confrontation of the same. DR that even the original Memorandum of Association and amended Memorandum of Association as filed before us does not specify its registration and even no date is reflecting from the aforesaid Memorandum of Association of the appellant. In law, there is specified procedure for amendment of the objects, which required to be notified to the prescribed authority under the Income Tax and which the appellant herein failed to do.
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