TMI Blog2019 (4) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner of Income Tax, Faridabad for taking on record the relevant documents which were called by the Commissioner of Income Tax and then pass appropriate order as regards whether to grant registration u/s 12AA(1)(b)(ii) or not. Needless to say, the appellant society be given opportunity of hearing by following principles of natural justice. Hence, appeal of the appellant society is partly allowed for statistical purpose. - ITA No:- 6461/Del/2014 - - - Dated:- 1-1-2019 - Shri N.K. Billaiya, Accountant Member And Ms. Suchitra Kamble, Accountant Member For the Assessee : Smt. Rano Jain, Adv, Shri. Pranshu Singhal, CA and Ms. Mansi Jain,, CA For the Revenue : Shri. J.K. Mishra, CIT, DR ORDER PER: SUCHITRA KAMBLE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and genuineness of activities only. 6. On the facts and circumstances of the case, the learned CIT has erred both on facts and in law in holding the aims and objects of the society not being charitable in nature. 7. On the facts and circumstances of the case, the learned CIT has erred both on facts and in law in holding the activities conducted by the assessee as not being genuine, despite the assessee bringing all the material and evidence on record to prove the same. 8. On the facts and circumstances of the case, the learned CIT has erred both on facts and in law in rejecting the registration under section 12A of the Act holding that the activities of the trust are not yet commenced, ignoring the fact that the CIT , while grantin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked to furnish/produce certain information/documents including the following:- (i) Books of Accounts alongwith Bills/vouchers (form beginning i.e. 31.05.2013) for verification. (ii) A copy of proceedings/minutes register reordering he minutes of meetings of General body /Governing meetings. Also original (Register) was requested for verification. (iii) Objectives wise details of Activities carried out. (iv) Copy of the document regarding ownership of the property in which office of the society is working. The Commissioner of Income Tax, Faridabad vide order dated 29.09.2014 passed order u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 and held that the applicant society failed to discharge its onus in terms of producing materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the society and did not file the relevant documents. For misrepresentation of the representative of the appellant society, the appellant society should not suffer, therefore, it will be appropriate in the interest of justice to remand back this matter to the file of the Commissioner of Income Tax, Faridabad for taking on record the relevant documents which were called by the Commissioner of Income Tax and then pass appropriate order as regards whether to grant registration u/s 12AA(1)(b)(ii) of the Act or not. Needless to say, the appellant society be given opportunity of hearing by following principles of natural justice. Hence, appeal of the appellant society is partly allowed for statistical purpose. 7. In result, appeal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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