9911796707
TMI Blog2016 (5) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. CIT] erred on facts and in law in rejecting the grant of Registration under section 12AA of the I.T. Act, 1961 and in allegedly holding that the condition for grant of Registration are not met by the Society as the applicant is not engaged in any charitable activity as such. 2. On the facts and in the peculiar circumstances of the preset case the Ld. CIT was not at all justified in holding that the activities of the Society are not charitable in nature and in not appreciating the charitable nature of the appellant's activities which include preservation of environment, forest and wild life etc. and stating that the appellant is not carrying out any charitable activity. 3. The Ld. CIT further grossly erred on facts and in law i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him in rejecting the application u/s I2AA and further in not giving due and sufficient importance to the documents produced and submissions made before him and thus the order may kindly be set aside and Registration granted u/s 12 AA. 2. The facts in brief borne out from the record are that the assessee-society filed an application for registration under section 12A(a) of the Income Tax Act, 1961 on 9.6.2015 with the ld. Commissioner of Income Tax (Exemption), Lucknow. The ld. Commissioner of Income Tax (Exemption) vide letter dated 26.11.2015 issued notice calling specific queries regarding the application for registration under section 12A of the Act for 15.12.2015. The ld. counsel for the assessee, Shri. Shrish Dixit appeared on 15. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax (Exemption) did not examine the evidence filed before him and on the same day he passed an order denying registration. 4. The ld. counsel for the assessee has contended that the assessee-society is formed by the senior officers of the State Government to develop a Safari Park where wild animals can be kept and protected. From the objects of the society, it is quite evident that the society was formed to preserve wild animals and to provide better atmosphere for their development. He has also furnished a list of High Power Committee, which is headed by the Chief Minister of the State and its members are various Ministers, Chief Secretary of the State and other senior officers of the State Government. The governing body comprises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Government through their senior officers. The corpus fund is also allotted by the Statement Government. From the documents available on record, it is evident that the assessee-society is engaged in developing Safari to preserve wild animals and also to provide proper atmosphere to them. It is also quite evident from the order of the ld. Commissioner of Income Tax that the assessee has filed an application for registration on 19.6.2015, but the ld. Commissioner of Income Tax (Exemption) did not opt to initiate proceedings for grant of registration by making necessary enquiries. The time period prescribed for disposal of the application is six months and the ld. Commissioner of Income Tax (Exemption) has issued first notice on 26.11.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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