TMI Blog2015 (12) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... rust. The case laws relied by the assessee are squarely applicable in the case of the assessee, accordingly, order of the ld CIT is set aside the directed to grant registration from the financial year 2012-13 as per application filed in the Form 10A. - Decided in favour of assessee. - ITA No. 709/JP/2014 - - - Dated:- 4-12-2015 - Laliet Kumar (Judicial Member) And T. R. Meena (Accountant Member) For the Assessee : Vijay Goyal (CA) For the Revenue : O. P. Bhateja (Addl. CIT) ORDER T. R. Meena (Accountant Member) This is an appeal filed by the assessee against the order dated 08/09/2014 of the learned Commissioner of Income Tax, Kota passed U/s 12AA(1)(b(iii) of the Income Tax Act, 1961 (hereinafter referred as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Income Tax, Range-1, Kota. The JCIT, Range-1, Kota had not recommended the case for registration U/s 12AA of the Act. The Findings of the ld JCIT, Range-1, Kota is as under:- After considering the report of the JCIT, again gave reasonable opportunity of being heard to the assessee and discussed the case with the authorized AR of the assessee and held that the society failed to file any documentary evidence to carry out any charitable activity in the relevant period. Therefore, in absence of any documentary evidence, the purpose of society cannot be treated as charitable. Accordingly, he rejected the application U/s 12AA(1)(b) of the Act. 3. Being aggrieved by the order of the ld. CIT, Kota, the assessee carried the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... streams and MCA. The society has started functioning at Rajasmand. The college is also covered under Tuition Fees Waiver Scheme (TFWS) and the society has also donated a Water Cooler for benefit of General Public to drink cool water. The society has also organized a charitable program to collect and donate amount for handicapped students living in Shree Dwarkesh Aksham Seva Sansthan, Rajsmand. The society has also done tree plantation and planted 51 Trees to fulfill our social and environmental responsibility. The society has also made election awareness campaign in nearby villages to make people aware and motivated for election and casting of their votes. The ld AR has further argued that the assessee is a charitable institution as per Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 ITR 0219). (iv) Hon ble ITAT Vishkhapatanam Bench in the case of R.K. Educational Society Vs CIT ITA No 369(Vizag)/2012 order dated 04-03-2015. Therefore, he prayed to set aside the order of the ld CIT and direct to grant registration U/s 12A of the Act to the application 4. At the outset, the ld Sr. DR has vehemently supported the order of the ld CIT and argued that the assessee was not able to prove the society s object as charitable and its object was genuine. The assessee has been provided opportunity of being heard even he was not able to convince the ld CIT that assessee s activities are charitable in nature. 5. We have heard the rival contentions of both the parties and perused the material available on the record. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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