TMI Blog2020 (5) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the decision of CIT Vs. Andhra Pradesh Police Welfare Society [ 1983 (3) TMI 19 - ANDHRA PRADESH HIGH COURT] and Water and land Management Training Research Institute [ 2015 (6) TMI 248 - ITAT HYDERABAD] and DIT Vs. National Safely Counsel [ 2015 (6) TMI 248 - ITAT HYDERABAD]. Object of general public utility is wider and larger object which encompasses the object like imparting the training to the Govt employees working in various Department and Revenue. The Govt. Employees working with state govt. belongs to various state of the society and they are not restricted to one religion, caste or creed. If there is an improvement in their workmanship and the managerial skill then it will indirectly benefit the public and also to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Commissioner of I.T (E) Pune is not justified in rejecting the application on the presumption that the activities of the trust are not genuine. The order may be cancelled and registration be granted. 4. On the facts and circumstances of the case and in law, the learned Commissioner of I.T (E) Pune is not justified when the trust is disseminating training which ultimately benefited to the public at large. The registration may be granted. 5. The appellant craves leave to add, alter, amend or withdraw any of the grounds of appeal. 2. At the time of hearing, the Ld. AR of the assessee has submitted that the Trust is registered under BPT Act, 1950 with registration number F/9763/NASHIK dated 30.04.2008. The assessee trust E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Ld. DR for the Revenue has placed strong reliance on the orders of the lower Authorities. 4. We have heard the rival contentions and perused the material available on record. The Ld. CIT(Exemption) rejected the registration merely on the ground of non furnishing of documents/information by the assessee to study the bona-fides of the objects of the assessee‟s Trust. We further find that the assessee responded to the queries raised by the Ld.CIT(Exemption) and uploaded the requisite documents/information on the ITBA portal of the Department. Despite reply from the assessee side, Ld. CIT (Exemption) could not make use of the same for one reason or others. In the order of Ld. CIT(Exemption) dated 31.08.2019, it was categorically he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate from the observations made in the earlier rejection order dated 09.01.2013. 5.4 Lastly as regards the contention of the applicant regarding registration u/s.12A of the Act, to Yashwantrao Chavan Academy of Development of Administration Pune (Yashada) which is stated to be father trust for the state government employee training institute, it is nowhere mentioned in the Govt. Of Maharashtra notification dated 14.10.2013 through which the trust came into existence that the said Yashwantrao Chavan Academy of Development Administration Pune is the father trust of the applicant. Further, the applicant has not submitted any details of facts and circumstances which were before the relevant authority at the time of passing of the said orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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