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TMI Blog2017 (10) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... section 80G(5)(vi) of the Income Tax Act for grant of approval under this provision before the learned Commissioner of Income Tax, Faridabad. The assessee was asked to file certain informations / details / copies of the documents. The assessee attended the proceedings before the learned Commissioner of Income Tax and produced two registers regarding proceedings / meetings i.e. 'Sangam' register and 'Lotus' register regarding the proceedings of the assessee society for certain period, but the learned CIT wanted the assessee to produce the proceedings registers since beginning i.e. from the date of the registration. The learned CIT also noted that assessee's counsel submitted that he would not be having all the Registers, but would produce w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 12A of the Income Tax Act along with audited accounts. It was also stated that assessee is giving free education / books / dress to the students belonging to weaker section of the society. However, according to the learned CIT, no details have been produced. The learned CIT noted that even if books have been examined during the proceedings under section 12A is no ground for not producing the books of accounts in the present proceedings. Books of account of current year are also to be examined. It is also noted that some of the aims and objects of the assessee society do not fall under specific term 'education', relief of poor and medical relief etc. Therefore, onus was upon assessee to prove that it falls in section 2(15) whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Income Tax, Circle : II, Faridabad in which the Department has explained before the ld. CIT that assessee is doing charitable activity in India only and the assessee institution or fund has maintained regular accounts of its receipt and expenditure. The Assessing Officer has called for the books and vouchers and inspected the same. It is also stated that the assessee institution has not incurred any expenditure during any previous year, which is of a religious nature for an amount. Page 84 of the paper book is spot enquiry report of the Inspector dated 04th August, 2014 giving positive report in favour of the assessee. Learned counsel for the assessee, therefore, submitted that all these evidences have been ignored and the subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not have passed the order rejecting the application under section 80G(5) of the Income Tax Act prior to it on 26th September, 2014. Therefore, no fault could be found with the assessee for not producing the entire books of accounts before the learned CIT. The learned CIT also observed that since assessee society got conducted 'Ram Katha Gyan Yagh', therefore, it is meant for benefit of particular religious community. However, the assessee denied to have incurred any expenses in this programme, because it was conducted by 'Sanatan Dharam Mandir' and through this programme assessee received donation. Therefore, such event should not be taken adverse in nature against the assessee. The Assessing Officer subsequently for assessment year 2014- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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