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2016 (5) TMI 1003 - ITAT LUCKNOW

2016 (5) TMI 1003 - ITAT LUCKNOW - TMI - Grant of Registration under section 12AA rejected - time period prescribed for disposal of the application - whether the condition for grant of Registration are not met by the Society as the applicant is not engaged in any charitable activity as such? - Held that:- 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 neces .....

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ame 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 by the ld. Commissioner of Income Tax (Exemption).

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e of the view that denial of registration under section 12A of the Act is not correct. Since the assessee has filed all the relevant evidence on record wherefrom it is established that it is engaged in charitable activities, the registration ought to have been granted to the assessee. We accordingly set aside the order of the ld. Commissioner of Income Tax (Exemption) and direct him to grant registration under section 12A(a) of the Act within a period of one month from the receipt of this order. .....

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s 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 .....

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c. whereas in fact the books were duly produced, bank statement was attached with the reply and thus the finding in the impugned being wholly based on falsity and untruth may kindly be ordered to be quashed and Registration granted to the appellant society. 4. In passing a stereotyped and cryptic order without any basis the Ld. CIT has grossly erred on facts and in law as both the charitable nature and activity as well as the genuineness thereof are duly proved and hence the order passed only on .....

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vities of the appellant Society are charitable in nature and for general public utility which such fact was already on record and thus the Registration ought to have 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 .....

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tion under section 12A of the Act for 15.12.2015. The ld. counsel for the assessee, Shri. Shrish Dixit appeared on 15.12.2015 and filed written submissions along with documents. The ld. Commissioner of Income Tax (Exemption) on the same day passed an order on this application denying registration on the ground that the assessee-society could not produce the books, bank statements and vouchers in respect of expenses claimed by the applicant-society for verification of the activities of the societ .....

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le with the ld. Commissioner of Income Tax (Exemption) to examine the nature of activities of the assessee and the accounts, but he chosen to issue notice only on 26.11.2015 for 15.12.2015 and on 15.12.2015 the ld. counsel for the assessee appeared before the ld. Commissioner of Income Tax (Exemption) and filed all the relevant documents including registration certificate, bylaws, list of members of the society, resolution passed by the society, PAN details, copy of statement of account and vari .....

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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 the Principal Secretaries of the various Departments of the State Government. Since the society is in fact controlled by the State Gov .....

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assessee. The ld. counsel for the assessee has further contended that in the light of these evidences, the activities of the assessee should not have been doubted. Moreover, it is settled position of law that while granting registration under section 12A of the Act, the prima-facie activities are to be examined and if any violation there in, the benefit of exemption can be denied while completing assessment under section 143(3) of the Act. 5. The ld. D.R., on the other hand, has placed reliance .....

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lable 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 .....

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