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Badu Rural Welfare Society Versus Commissioner of Income-tax (Exemption) , Kolkata.

2016 (9) TMI 1375 - ITAT KOLKATA

Eligibility to registration under Section 12A(1)(aa) and approval under section 80G(5)(vi) - Held that:-Whether or not the objects of trust are charitable in nature and since the Trust was formed on 27.06.2014 and the application for registration was made on 07.05.2015, though the activities commenced to some extent, there were less as such it is not open for the CIT to go into the quantitative aspect of the activities of the Trust Charitable objects of the t rust are not disputed by the Learned .....

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assessee are allowed. - I.T.A Nos. 94&95/Kol/2016 - Dated:- 30-9-2016 - Shri Waseem Ahmed, AM & Shri K. Narasimha Chary, JM For The Appellant: Smt. Uma Kothari, CA For The Respondent: None ORDER Per Shri K. Narasimha Chary, JM: This appeal by assessee is arising out of order of CIT(Exemptions), Kolkata vide Memo No. CIT(E)/10E/79/15-16/3066 dated 30.11.2015. 2. These are the appeals by the Assessee challenging the order dated 30-11-2015 passed by the learned Commissioner of Income Tax (Exem .....

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ibraries and any other similar works for furtherance and dissemination of knowledge in general and any other streams. It came into existence through a Certificate of Registration of Societies, West Bengal Act XXVI OF 1961 dated 27.06.2014. The Trust filed an applications in Form 10A and 10G on 07.05.2015 before the ld. CIT (Exemptions), Kolkata seeking registration under Section 12A(1)(aa) and approval under section 80G(5)(vi) of the Act but those were rejected by the ld. CIT vide order dated 30 .....

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t learned CIT (Exemption) rejected application summarily, wrongly and in unjustified manner, thus the order of Ld. CIT (Exemptions) is against the law, facts and desirable practices in administration. 2. For that the Id. CIT (Exemption) has erred in rejecting the application of the assessee for registration u/s 12AA although he found application in order and assessee Society fulfills all the conditions for registration and all the objects and activities of the Society are eligible for grant of r .....

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so denied on the same day as a consequence of rejection of the application in Form No. 10A. Aggrieved by the rejection of the approval under section 80G, the assessee carried the matter in ITA No. 95/KOL/2016 on the following grounds:- 1. For that learned CIT(Exemption) has not considered application, facts and circumstances properly and did not provide further opportunity which he should have had he required more information and evidences. Instead of that learned CIT (Exemption) rejected applic .....

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CIT (Exemption) may be directed to grant such certificate as honourable Tribunal deem fit and proper. 4. It is the argument of the ld. A.R. that whi le granting the registration to the assessee, which is at the commencement stage, the powers of ld. CIT with whom the application is filed, are limited to the aspect of examining that whether or not the objects of trust are charitable in nature and since the Trust was formed on 27.06.2014and the application for registration was made on 07.05.2015, t .....

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in nature. Reliance is placed on the decisions in Asansol Durgapur Development Authority Vs CIT ITA 756/Kol /2010, dated 24.6.2016 and M/s Broadway Charitable Trust Vs Cit ITA No 647/Kol /2013 dated 29.4.2016. In a decision rendered by a Coordinate Bench of Delhi Tribunal in the case of Dharma Sansthapak Sangh (Nivas) -vs. - CIT (2008) 118 TTJ (Del. ) 823, it is held as follows: 10. The law is now well-settled that while granting the registration to the charitable institution or trust, if it is .....

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