TMI Blog2013 (12) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee society - The assessee is doing the charitable activities - Decided in favour of the assessee. - ITA No. 384 & 385/Kol/2011 - - - Dated:- 7-2-2013 - Shri P. K. Bansal And Shri George Mathan,JJ. For the Appellant : Shri S.L Kochar, Advocate For the Respondent : Shri Asoke Kumar Dey, ld. Sr. DR ORDER Per Bench These are two appeals filed by the assessee against the separate orders of the learned Commissioner of Income-tax, Burdwan in M.No. T-18/33/CIT/BWN/09-10/3614-17 dated 16-02- 10 and dated 13-01-2011 against the refusal to grant of registration u/s. 12AA and initial exemption u/s. 80G of the I.T Act 1961. 2. Shri S.L Kochar, Advocate, learned AR represented on behalf of the assessee and Shri Asoke Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee had also done substantial charitable activities. The learned AR for the assessee drew our attention to the various income and expenditure statements filed in the paper book to show that the assessee had done substantial charitable works in the form of health awareness camps on cataract operation, supply of medicines and lenses as also supply of books to the poor students and other learning materials. It also organizes awareness programs on health check up of students in schools and old age persons and supply of nutritional tablets to poor pregnant mothers and other awareness camps on vocational training etc. The learned AR for the assessee submitted that the assessee had been denied the registration u/s. 12AA of the Act on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 lakh. He further submitted that the fact that the assessee has also received and receivable amount of Rs.5,95,300/- from C.M.O.H being the reimbursement by the District Blindness Control Society under the Govt. of W.B clearly showed that the assessee was doing charitable activities. It was the submission that the assessee may be granted the benefit of registration u/s. 12AA as also benefit of exemption u/s. 80G of the Act. 6. In reply, the learned CIT/Sr.DR submitted that the assessee society was operating its charitable activities through sister concern, M/s. Devipur Netralay Pvt. Ltd, which denied the assessee the benefit of registration u/s. 12AA of the Act. It was also submitted that the orders of the ld. CIT in refusing the grant o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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