TMI Blog2019 (7) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided by the assessee society are not recognized by the Government. This reasoning of the Ld. CIT (Exemption) is not in accordance with the provisions of law. As per section 12AA, Ld. Principal CIT or CIT on receipt of an application for registration of a Trust or Institution would call for such documents or information from the Trust or Institution as he thinks necessary in order to satisfy himself about the genuineness of the activities of Trust or Institution. There is no suspicion casted upon the activities of the assessee society. Under these facts, the reasoning of the Ld. CIT is not sustainable - set aside the order of CIT and restore application to the file of the Ld. CIT to reconsider the same. Hence, the grounds raised are allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee does not fulfill the requirement of law as mandated u/s 12AA of the Act. Aggrieved by this, the assessee is in present appeal. 3. The Ld. Counsel for the assessee vehemently argued that the order of the Ld. CIT(Exemption) in rejecting application is patently erroneous. The assessee had given a note on activities. Ld. Counsel contended that at the stage of consideration for registration, it has to be seen whether the activities are charitable and the authorities below has not doubted the activities. Merely that the courses provided by the assessee for the purpose of getting self-employment are claimed to be not recognized by the Government should not be a reason for rejecting the application. Ld. Counsel r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recognised/affiliated with any central government/state government agencies. ii. To conduct these course, the society is getting grant from GAIL Company CSR fund. Major expense claimed in the year ending 31.3.2018, gr4ant received is 32.40 lacs out of which salary paid to staff and directors amount to ₹ 25.50 lacs. The society is not having appointment letters regarding these employees to justify the salary/expenses. iii. The company GAIL which is giving grant out of CSR fund, have already been claiming the grant given to society as expense. Besides these receipt, the society does not have any other source of income and no other social welfare and charitable activity is underta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no other activities have been carried out is contrary to the material placed before us. As per the material placed, the assessee society has also conducted health camps. Further, it is submitted that the training programme conducted by the assessee is under Skill India scheme of the Central Government of India. We find that the Ld. CIT (Exemption) has not doubted the genuineness of the activities but he rejected the application merely on the basis that the courses so provided by the assessee society are not recognized by the Government. This reasoning of the Ld. CIT (Exemption) is not in accordance with the provisions of law. As per section 12AA of the Act, Ld. Principal CIT or CIT on receipt of an application for registration of a Tru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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