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2016 (10) TMI 209 - ALLAHABAD HIGH COURT

2016 (10) TMI 209 - ALLAHABAD HIGH COURT - TMI - Granting registration to the assessee under Section 12-AA - Held that:- The applicant-assessee could not produce the books of accounts in respect of the expenses claimed by the applicant for verification of the activities of the Trust and, therefore, on the strength of the material available on record, the Commissioner of Income-tax concluded that the society is not carrying out any charitable activities. Other findings were also recorded in relat .....

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ed by the assessee and the evidence relating to the activities in the shape of a detailed report that was available on record including certain news-items published was sufficient to construe that the activities of the trust were being carried out for charitable purposes. The order also records that the assessee has given the list of donors and also the terms of lease that was obtained for the premises to establish the educational institution for Vedic Studies. The Tribunal, therefore, itself as .....

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d order dated 17.3.2016, passed by the ITAT reversing the order of the Commissioner, Income-tax and issuing directions for granting registration to the assessee under Section 12-AA of the Income-tax Act, 1961 from the first day of the financial year in which the application had been moved by the Society. Sri Mathur submits that the Tribunal has committed an error in proceeding to reverse the order, inasmuch the Commissioner of Income-tax has categorically recorded that the assessee has failed to .....

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gard and then pass orders on the request of registration moved by the assessee. The Tribunal, therefore, committed an error in proceeding to decide the issue itself on the basis of the material which was not sufficient to explain the genuineness of the activities of the Trust. We have considered the submissions raised and we find that the Commissioner of Income-tax while proceeding to reject the application of the assessee in paragraph - 3 of his order has stated that the applicant-assessee coul .....

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