TMI Blog2016 (5) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... he appearance of the assessee on 15.12.2015 along with certain documents. On 15.12.2015, the ld. counsel for the assessee appeared and filed written submissions and also filed relevant evidence, but the ld. Commissioner of Income Tax (Exemption) did not ask anything further from the assessee and on the same very day he dismissed the application for registration only for the simple reason that the assessee could not produce the books of account and activities could not be verified. Whereas from the record, it is evident that the assessee has filed complete details of its activities, bylaws, audit report, balance sheet and various other evidence to establish the activities undertaken by the assessee. All these evidences were not looked into b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act, 1961 (hereinafter in short the Act ) on various grounds which are as under:- 1. The Learned Commissioner of Income Tax (Exemptions), Lucknow [here-in-after referred to as 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 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been granted u/s 12AA of the I.T. Act, 1961. 7. The Ld. CIT did not give proper and sufficient opportunity to the appellant society to have its say or make necessary compliance to the reasons relied upon 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the society, resolution passed by the society, PAN details, copy of statement of account and various letters and other evidence relating to the activities undertaken by the assessee, but the ld. Commissioner of Income 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 Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the light of the rival submissions and the documents placed on record, we find that undisputedly the assessee-society is formed by the senior officers of the State Government and its management is also controlled by the 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 proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
