TMI Blog2004 (1) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... plication. - - - - - Dated:- 29-1-2004 - Judge(s) : R. GURURAJAN. JUDGMENT R. GURURAJAN J.-The petitioner is before me questioning the rejection order at Annexure R dated August 4, 2003, issued by the respondent. The petitioner states that it is a charitable trust. The objects of the trust are education and medical relief. The petitioner is registered under the provisions of section 12A of the Income-tax Act, 1961. It is running an engineering college and a primary and middle school. Returns are being filed. Income has been held to be exempted in terms of a notification issued under section 143 of the Act. The petitioner was granted exemption under section 80G in the year 1996. It was in force till 2000 as per annexure D. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he light of sub-rule (3) to rule 11AA of the rules. In these circumstances, this argument is not acceptable to me. Coming to the merits of the matter it is seen from the material on record that an application was made seeking for renewal. Rule 11AA provides for satisfaction on the part of the authority in the matter of renewal. Sub-rule (2), rule 11AA provides that an application shall be accompanied by certain documents. Sub-rule (3) provides for calling for such further documents and it further provides for enquiries in the matter. In the case on hand, the authorities have noticed that the application was defective inasmuch as detailed information was not furnished. Therefore, the material was asked for. The assessee furnished copies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st. I regret sincerely my misconduct and swear by God that I would not repeat such misconduct in future." This material has been noticed by the authorities to reject the renewal. This material would show that the authority was not satisfied in terms of the Rules. In these circumstances, it is not possible for this court to accept the argument of the petitioner. In the given circumstances, the order is passed purely on the facts available on record and the same requires to be confirmed by me in the light of the law governing. It is also seen by the authority that the trust has committed a fraud furnishing the Department an audit report without actually getting the accounts audited by a qualified chartered accountant. The authority has a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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