2017 (2) TMI 652

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..... he assessee has filed an appeal against the order of the ld. CIT (Exemptions) dated 17-03-2016 u/s 12AA(1)(b) of the I.T. Act , 1961 raising therein following grounds of appeal. ''1. The ld. CIT (Exemptions) has erred in rejecting the application u/s 154 without giving a reasonable opportunity of being heard to the assessee before passing an order u/s 154 of the I.T. Act , 1961 though there was .....

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..... ax Act, 1961 and therefore, the provision of Section 13(1)(b) are not applicable. The point raised by the applicant is a point of law and not the mistake of fact apparent from record. The application of the trust was rejected by passing a detailed order after giving relevant and cogent reasons. Taking any fresh view will tantamount to review own order which is not permissible under the law. As .....

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..... tains to mistake of the fact in his order but according to him there is no mistake apparent on record. Hence the application filed by the ld. AR of the assessee trust u/s 154 of the Act was also rejected by the ld. CIT (Exemptions). 2.3 During the course of hearing, the ld. AR of the assessee trust prayed that ld. CIT has not taken into consideration his submission as to registration of the trust .....

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..... at the ld. CIT(Exemptions) had refused the registration of trust u/s 12AA(1)(b) of the Act on the ground that the objects of the assessee trust are not charitable. The ld. AR of the assessee filed an application u/s 154 of the Act before the ld. CIT which has also been rejected by the ld. CIT on the ground that there is no mistake apparent on record in his order as to refusal of registration of th .....

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..... to the ld. AR of the assessee trust. The ld. AR of the assessee trust is also directed to submit all the relevant papers concerning the registration of the trust before the ld. CIT (Exemptions). Thus the appeal of the assessee trust allowed for statistical purposes. 3.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 16 -12-20 .....

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