TMI Blog2020 (4) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... - -vis the genuineness of the activities by enquiring about the facilities, if required verify the financials only to establish whether the activities are genuine. He is not expected to wear the shoes of AO. Therefore, in case of necessity, further relevant information may be called from the assessee and proper opportunity of being heard to the assessee may be granted. Accordingly, grounds raised by the assessee are allowed for statistical purposes. - I.T.A. No. 6522/Mum/2019 - - - Dated:- 7-2-2020 - Shri Pawan Singh, JM And Shri S. Rifaur Rahman, AM For the Appellant : Shri Devendra Jain, AR For the Respondent : Shri Simi Samant, DR ORDER PER S. RIFAUR RAHMAN (ACCOUNTANT MEMBER): The present appeal has been fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x) Bank account details like name of the bank, type of account and account numbers of two bank accounts. xi) Undertaking of no infringement to 1st proviso to sec 2(15) of Income Tax Act and to specify of charitable purposes provided in Sec 2(15). 3. Further, Ld. CIT(Exemp) asked the AR to submit the following documents on the next hearing which was fixed on 01.08.2019:- i.) Profile of Trustees. ii) Copy of PAN migration letter requesting to migrate the same to ITO Ward - 2(3), Mumbai. iii) Copy of audited account for the FY 2016-17, 2017-18 and 2018-19 alongwith proof of expenses. iv) Year wise activities details alongwith proof of expenses as per audited and provisional accounts. v) Year-wise updated statement of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal against the order of Ld. CIT(E) on the grounds mentioned below:- 1. In the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Exemptions) has erred in rejecting the application for grant of registration u/s 12AA ignoring the evidences forwarded by the trust in respect of genuineness of the activities and the object of the trust. 2. The appellant craves leave to add, alter, delete or modify all or any of the above grounds of appeal. All the above grounds are without prejudice to each other. 6. Before us, Ld. AR submitted that Ld. CIT(E) has rejected the application for registration u/s 12AA, even though all the information required to verify the objects and its activities were filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has filed information which includes trust registration, copy of the trust deed and note on activities of the trust alongwith audited financial statement for two assessment years. Ld. CIT(E) has passed the impugned order rejecting the application of registration with the observation that the documents submitted before him were not enough to come to satisfaction that the objects of the trust and the activities are not falling under charitable. The Hon ble Rajasthan High Court in the case of CIT(E) vrs Dali Bai Sewa Sansthan (2018) 99 taxmann.com 289 considered the similar issue and came to the following conclusion as mentioned below:- 6. Against the said order, an appeal was preferred before the I.T.A.T. and the learned I.T.A.T. while co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dyadayani Shiksha Samiti vrs. CIT(E) (2018) 62 ITR (Trib) 487 (Del) came to the similar conclusion. 10. Therefore, respectfully following the aforesaid decisions, we are inclined to remit this issue back to the file of Ld. CIT(E) to consider the information available on record to conclude whether the trust s objectives and activities are genuine and falling within the ambit of charitable with the information available on record. In our view, Ld. CIT(E) has to verify the trust deed and the objects vis- -vis the genuineness of the activities by enquiring about the facilities, if required verify the financials only to establish whether the activities are genuine. He is not expected to wear the shoes of AO. Therefore, in case of necessity, f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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