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2015 (10) TMI 1602 - ITAT DELHI

2015 (10) TMI 1602 - ITAT DELHI - [2015] 41 ITR (Trib) 110 (ITAT [Del]) - 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 justic .....

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idhu (Judicial Member).- This appeal by the assessee is directed against the 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 rec .....

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, Muzaffarnagar. Due to change in jurisdiction with effect from November 15, 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 .....

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further date. The learned Commissioner of Income-tax (Exemptions) decided 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 chari .....

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y failed to prove both the factors. The learned Commissioner of Income-tax (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 ac .....

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ent case is not fit for grant of registration under section 12A(1) of the 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 .....

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