Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Maharaja Agersen Kanya Mahavidhalaya Samiti S/o Shri Prem Prakash Advocate Versus CIT (Exemptions) Lucknow

2017 (9) TMI 1025 - ITAT DELHI

Rejecting application u/s 80G (5) - non charitable activities - non providing proper opportunity before rejecting the application for registration - Held that:- We find that the Ld. A.R. has filed an affidavit of Shri Amit Kumar Singhal who is an employee of the Samiti in which he has stated that he was fully acquainted with the facts of the case and produced salary registers and other books of accounts before the Ld. CIT(E) which have been examined by the Ld. CIT(E). It was also submitted that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es. - ITA No. 5386/Del/2016 - Dated:- 12-9-2017 - SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER For The Appellant : Shri Prem Prakash, Adv. Sh. Ashish Aggarwal, Adv. For The Respondent : Ms.Gudrun Nehar, Sr.DR ORDER PER L.P. SAHU, ACCOUNTANT MEMBER This appeal filed by the assessee is directed against the order dt. 23.08.2016 of the Ld. CIT(Exemptions), Lucknow wherein the application of the assessee society seeking registration/recognition u/s 80G(5)(vi) of the Income T .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ief are that the assessee is a society registered under the Sub-Registrar of Societies, Sahranpur seeking registration u/s 80G(5)(vi) of the Act and applied for registration in Form no.10G vide application dt. 4.2.2016. The case was fixed for hearing on 05th August,2016 and on 17th August, 2016 Sri Raghuvendra Singh, Advocate appeared and filed part reply and on 23rd August, 2016 he appeared and filed a letter. The Ld. CIT(E) refused registration under s.80G(5)(vi) of the Act by holding as under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y a substantial amount is being levied as fee on commercial basis without providing any element of charity to the society. In spite of the fact that huge sum is being levied as fee over the past years none of the debit heads directly relate to any of the objects set forth in the memorandum of the society. Huge profit is being made via running an educational institute on commercial lines and channelizing the profits earned for augmenting the business without giving any element of charity to the p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n the book of accounts, the society could not provide any details which appears an attempt to bypass Section 13(1)(c) of the Income Tax Act,1961 which again is detrimental to the claim of the applicant. In this instance, the burden of proof lay on the applicant but applicant has failed to provide any satisfactory reply. Rather than pursuing the objects set forth in the memorandum, the applicant society is more concerned about augmenting its business of education. The applicant society claims to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng carried out are not genuine and in that case the applicant fails to pass the test mandated by law for formation of satisfaction mandated by law for according the registration. In addition to that no photographs or any other corroborating evidences have been provided by the applicant for certain camps/programmes. In an attempt to verify the claim of the society it was asked to produce the voucher with respect to the expenses incurred in the above mentioned programmes but applicant failed to pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y as claimed to be carried out in addition to that the applicant society has not provided books of accounts despite ample opportunities being tendered. This consistent failure on the part of the applicant to bypass the production of genuine evidences is a clear Indication that the so called charitable acts of the applicant have been merely fabricated on paper to secure the said registration. The applicant society needs to retrospect the fact that engaging Itself In business of education on comme .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

according the registration. 5. In the present proceedings the applicant has failed to corroborate his claim of charitable activities. The documents filed in the proceedings show that applicant has not worked towards the performance of the objects set out in the memorandum of the society. Thus the applicant has failed to accomplish the goals set by the law for according the said recognition. The documents filed in the proceedings show that the applicant has claimed to be involved In activities w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d by the learned CIT in the order passed by him for rejecting the claim for registration u/s 12AA that the material required for formation of the satisfaction mandated by the Act is unavailable and therefore, it is held by learned CIT that the assessee has failed to fulfill the conditions for grant of registration u/s 12A of the Act. Similarly, in his order for rejecting the claim of the assessee for registration u/s 8OG, he has given a finding that the assessee has failed to fulfill the conditi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hat the Ld. CIT(E) has wrongly noted findings in his order which are quite different from the facts of the case and he did not allow proper opportunity before rejecting the application for registration. The Ld. CIT(E) has also not considered the submissions of the society and the case law relied upon by the Ld. CIT(E) is also not applicable. He requested that the matter may kindly be sent back to Ld. CIT(E) for fresh adjudication. He also submitted an affidavit of Sh.Amit Kumar Singhal dated 29. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ning an educational institution on commercial basis and charges heavy fees from the students. Submissions. :- Ld. CIT did not mention amount of fees per student charged by the assessee and also fees charged by other institutions in order to see whether fees charged by the assessee is higher or not and thus base is not a base. 3. Ld. CIT mentioned that when asked about the books of account, the society could not provide any detail which appear an attempt to pass S.l3(1)(c) of the LT. Act, 1961. S .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version