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TMI Blog2015 (3) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... ni, This appeal by assessee is directed against the order of ld. Ld. Commissioner of Income Tax-II Chandigarh dated 30.12.2013 rejecting the application under section 12AA of the Income Tax Act. 2. Briefly the facts of the case are that the assessee society filed its application in prescribed form for grant of registration under section 12AA of the Act. The Assessing Officer was directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee society are from Government department, sale of tender forms, facilitation charges, miscellaneous income and interest income etc. It was, therefore, found that assessee society is working as a backendoffice to the Punjab Government and is not doing any charitable activity. Therefore, application of assessee was rejected. 3. We have heard ld. Representatives of both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iture account filed for various years in the Paper Book clearly show that there was an excess of expenditure over income. Therefore, it may not be a case of earning profit as is suggested through the impugned order. It is admitted fact that the receipts of the assessee society are from government departments, sale of tender forms and facilitation charges. The assessee is, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to re-decide registration application in accordance with law and Ld. Commissioner of Income Tax shall pass detailed speaking order by giving reasonable sufficient opportunity of being heard to the assessee and the application be decided preferably within a period of two months from the receipt of this order. 7. In the result, appeal of the assessee is allowed for statistical purposes. Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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