TMI Blog2019 (11) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... see, finding was drawn against it for denial of registration under Section 12AA. It has not recorded its finding in reference to the material produced before it and that too after holding finding of the Commissioner (Exemption) to be perverse. In fact the order impugned herein shows that in reply, the assessee has stated that all the relevant documents are available for perusal thus, it can be verified. It shows that no relevant document was produced before the Commissioner (Exemption) to prove that the assessee is involved in charitable activities in consonance to the object for which it was established. Tribunal has failed to exercise its jurisdiction, as is vested even as per the judgment of the larger Bench in the case of Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fact can be read to confer upon it similar powers as been exercised by authorities below whose orders are considered in appeals by Tribunal? The questions of law framed by this Court have been answered by the Larger Bench in the case of Commissioner of Income Tax Exemption U.P. State Cons. Infra. Vs. M/s Reham Foundation Kandhari Lane Lal Bagh Lucknow - Income Tax Appeal No. 37 of 2017 , by its judgment dated 26.09.2019. The larger Bench held that the Income Tax Appellate Tribunal ( hereinafter referred to as the Tribunal ), while hearing the appeal after rejection of application for registration of the Trust/Institution under Section 12AA of the Income Tax Act, 1961 ( hereinafter referred to as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he larger Bench in the case of Income Tax Exemption U.P. State Cons. Infra. (supra) would apply. The order of the Tribunal is thus not sustainable. The Tribunal could have remanded the matter to the Commissioner (Exemption) for consideration of the case afresh. The assessee failed to produce relevant documents before the Commissioner to record satisfaction for registration under Section 12AA of Act, 1961. The denial of registration by the Commissioner (Exemption) was in absence of material to satisfy that the Trust is involved in charitable activities. Prayer is accordingly to set aside the order passed by the Tribunal. Learned counsel for the assessee has contested that appeal. He subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e activities. It has not recorded its finding in reference to the material produced before it and that too after holding finding of the Commissioner (Exemption) to be perverse. In fact the order impugned herein shows that in reply, the assessee has stated that all the relevant documents are available for perusal thus, it can be verified. It shows that no relevant document was produced before the Commissioner (Exemption) to prove that the assessee is involved in charitable activities in consonance to the object for which it was established. In view of the above, the Tribunal has failed to exercise its jurisdiction, as is vested even as per the judgment of the larger Bench in the case of Income Tax Exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 27.09.2018, passed by the Income Tax Appellate Tribunal is accordingly set aside with remand of the case, to decide the appeal afresh. The Tribunal would take into consideration all the observations made by this Court for remand of the case to the Commissioner (Exemption) in the facts and circumstances of the case. The direction for remand of the case to the Commissioner (Exemption) has not been given by this Court for the reason that the order aforesaid is not under challenge. The registration of Trust, after the order of Tribunal, is not sustainable as no satisfaction was recorded by the Commissioner, as required under Section 12AA of the Act, 1961. The Commissioner has complied the order of the Tribunal and other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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