TMI Blog2018 (3) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... 5)(vi) of the Act has to be decided on merits rather than on the basis of default by the assessee, we are of the view that the impugned orders of the CIT should be set aside and the issue with regard to the grant of registration u/s 12AA of the Act and the approval u/s 80G(5)(vi) of the Act should be directed to be considered afresh by CIT - Decided in favour of assessee for statistical purposes - ITA Nos.2244 & 2245/Kol/2013, ITA Nos.2156 And 2157/Kol/2014 - - - Dated:- 3-1-2018 - Shri N.V.Vasudevan, JM And Dr.Arjun Lal Saini, AM For The Appellant : Shri Somnath Ghosh, Advocate For The Respondent : Md. Usman, CIT(DR) ORDER PER BENCH ITA No.2244/Kol/2013 is an appeal by the assessee against the order dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication for grant of approval u./s 80G(5)(vi) of the Act dated 07.01.2013. He therefore prayed that ITA Nos.2156 2157/Kol/2014 which arise out of the application in Form-10A for grant of registration u/s 12AA dated 28.04.2014 and for grant of approval u/s 80G(5)(vi) of the Act dated 28.04.2014may be dismissed as not pressed. Accordingly ITA Nos.2156 2157/Kol/2014 are dismissed as not pressed. 3. As far as ITA No.2244/Kol/2013 is concerned the facts are that the assessee is a registered society under the Societies Registration Act of the Government of West Bengal duly registered on 14.08.2003. It was created for the purpose of carrying out the charitable purpose of imparting education. The assessee applied for grant of registration u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of accounts were not produced for verification. In these circumstances the CIT came to the conclusion that the assessee failed to satisfactorily explain the genuineness of its activities and therefore the application for registration u/s 12AA of the Act was being rejected. For identical reason the application for grant of approval u/s 80G(5)(vi) of the Act was also rejected. 4. Aggrieved by the aforesaid orders of CIT the assessee has filed the present appeals before the Tribunal. 5. We have heard the rival submissions. It was stated by the ld. Counsel for the assessee before us that at the time of filling applications, the Assessee annexed the following documents with duly filled Form No. l0A and Form No. 10G: (i) Complete sets of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
