TMI Blog2020 (4) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... s also not possible since the very next day i.e. on 30.05.2019, the Ld. CIT(Exemption) has passed his order rejecting the application of the assessee trust. CIT(Exemption) has not come out with a reasoned order and his findings as per the relevant documentary evidences submitted are missing wherein he has only relied on the survey report and even did not provide the assessee any opportunity to make submissions regarding the said survey report. We take guidance from the judgment of Shri Anjaneya Medical Trust Vs. CIT [2016 (3) TMI 30 - KERALA HIGH COURT] and considering the totality of facts and circumstances, in the interest of justice, we set aside the order of the Ld. CIT(Exemptions) and restore the matter back to his file to adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hool and colleges. Thereafter, the assessee trust was called upon to furnish information/clarification on 17.01.2019 for the purpose of verifying existence and genuineness of its activities and utilization of trust fund towards objects of the society in order to process application for registration u/s.12AA of the Act. Thereafter, it was observed by the Ld. CIT(Exemption) that the assessee trust had generated huge surplus in all years and no details were furnished with respect to the fact that the surplus generated was ploughed back to the beneficiaries or utilized for the charitable purposes. Further, no submission was made in respect of income tax returns of last three years along with computation of income. Considering the facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application for registration u/s.12AA of the Act with regard to the assessee trust. There has been huge lapse in terms of natural justice. 4.1 The Ld. Counsel for the assessee further placed reliance on the decision of the Pune Bench of the Tribunal in ITA No.1977/PUN/2018 wherein, the Tribunal has referred to the decision of the Hon ble Kerala High Court in the case of Shri Anjaneya Medical Trust Vs. CIT (2016) 382 ITR 399 (Ker.) on the issue of the scope of inquiry by the Ld. CIT(Appeal) for the registration u/s. 12A and 12AA of the Act which is as follows: It is clear from a plain reading of sections 12A and 12AA of the Act that what is intended thereby is only a registration simpliciter of the entity of a trust. This has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. CIT(Exemption) for re-adjudication in accordance with law. 6. We have perused the case records and heard the rival contentions. We have also given considerable thought to the facts and circumstances in this case. We find that the survey report was furnished to the office of the Ld. CIT(Exemption) on 29.05.2019 and the entire decision of the Ld. CIT(Exemption) is based on this particular survey report. That further, the order passed by the Ld. CIT(Exemption) was on the very next date i.e. 30.05.2019. Nowhere in the order of the Ld. CIT(Exemption), it comes out that the assessee was given opportunity to counter the survey report or to make any submission in respect thereof before the Ld. CIT(Exemption). That further, opportunity was als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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