Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

SHIV MANDIR GORI SANKAR VISWNATH BAKUNT DHAM AND SAMSAN BHUMI PRABHANDAK SABA Versus COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW

2015 (10) TMI 1602 - ITAT DELHI

Registration under section 12A rejected - Held that:- Commissioner of Income-tax (Exemptions) was in a hurry to close the case and had given a very short time to the assessee, which establish the fact that the learned Commissioner of Income-tax (Exemptions) has not given sufficient opportunity of being heard to the applicant-society to substantiate its claim before him, which is contrary to the principles of natural justice. In the interests of justice, we set aside the issue in dispute to the f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he order of the learned Commissioner of Income-tax (Exemptions), Lucknow dated January 27, 2015 passed under section 12AA(1)(b)(ii) of the Income-tax Act, 1961, on the following grounds : "1. The learned Commissioner of Income-tax (Exemptions), Lucknow has erred in rejecting the application for registration under section 12A of the Income-tax Act, 1961 filed on July 21, 2014 without properly going through the case records of the appellant and also considering the proceedings conducted by th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

5, 2014, this case was transferred to the Commissioner of Income-tax (Exemption's) office by the Commissioner of Income-tax, Muzaffarnagar on December 30, 2014. The learned Commissioner of Income-tax (Exemptions) has given opportunity of hearing to the applicant-society vide his letter dated December 30, 2014 fixing the date for hearing on January 15, 2015. Shri Nikhil Guptas, chartered accountant attended the hearing and he was asked to produce the books of account, bills/vouchers for verif .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the case of the assessee on merits and observed that the assessee-society was created on August 7, 1990. After perusing the material, he noted that on perusal of material available on record, he found that the assessee-society was not carrying out any charitable activities at present. The income and expenditure accounts of the assessee-society as on March 31, 2014 showed that no debit head is directly related to any charitable activities. Since the books of account and its supporting bills/vouc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(Exemptions) in his impugned order has referred to a judgment of the hon'ble Delhi High Court in the case of Kirti Chand Tarawati Charitable Trust v. Director of Income-tax (Exemption) [1998] 232 ITR 11 (Delhi) wherein it was held that there is no obligation on a Commissioner of Income-tax to grant registration to a society merely by looking at the instrument creating the society and shutting his eyes to the actual activities carried out by it. He also mentioned in his impugned order that s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Income-tax Act, 1961 and rejected the application of the applicant-society for grant of registration under section 12A(1)(aa) of the Income-tax Act, 1961 vide his order dated January 27, 2015 passed under section 12AA(1)(b)(ii) of the Income-tax Act, 1961. 3. Aggrieved with the aforesaid order dated January 27, 2015 passed by the learned Commissioner of Income-tax (Exemptions), Lucknow, the assessee-society filed an appeal before the Tribunal. 4. At the time of hearing, learned counsel for the a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version