TMI Blog2020 (6) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... Baburam Education Society [ 2017 (12) TMI 867 - ALLAHABAD HIGH COURT] is not applicable over the facts of the assessee and it is imperative to examine the genuineness of the activities of the assessee duly supported with the evidences. The genuineness of the activities would mean that the activities are not bogus or artificial or camouflaged by some means and whether the activities are in accordance with the object of the institution - we feel it appropriate to restore the matter of registration under section 12AA of the Act back to the Ld. CIT(E) for examining the genuineness of the activities with the direction to the assessee to submit the necessary details of the activities carried out supported by the evidences. The appeal of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disregarding the charitable objects as per the Memorandum of Association. 4. The appellant craves leave to add to, amend, alter, vary, omit or substitute the above statement of facts at any time before or during the course of the appellate proceedings. Grounds of appeal raised in ITA No.9136/Del./2019 1. The Learned Commissioner of Income Tax (Exemptions) [ Ld. CIT(E) ] has erred in law as well as in facts by rejecting the application for grant of registration u/s 12AA of the Income Tax Act, 1961 ( the Act ) 2. The Ld. CIT(E) has erred in facts as well as in law by stating that the activities of the Appellant are not charitable in nature and the Appellant was not able to establish genuineness of the activities. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roving the health and educational outcomes of the children, young people including mothers through programs like deworming, early childhood care, diarrhea and pneumonia management etc. The assessee carried research and provided technical assistance/consultancy to various government department engaged in the field of health and malnutrition -related problems. The registration under section 12AA was rejected by the Ld. CIT(E) vide impugned order dated 30/09/2019 mainly on the ground that no evidence of actual activities were submitted by the assessee and, therefore, genuineness of the activities of the assessee could not be established. The learned CIT(E) also mentioned that there was no change in the circumstances after the rejection of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inistry of health and family welfare etc.). Though, vast large aims objectives have been enumerated but the applicant company has not submitted any documentary evidence of having entered into any MOU/ Agreement with any such central /state government Deptt/Ministry or any Communication with the aforesaid department without which the contentions of the applicant lacks substance and belies its contentions. 7. Since inception, the applicant company has received 3 donations, all from the same donor, Mr. Mukut Behari Lai Bhargava. The amounts received as donations were Rs.l3,65,000/-, ₹ 40,00,000/- and ₹ 60,00,000/- respectively. In the receipt, the applicant has mentioned that the donation is for undertaking technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through video conferencing. He submitted that firstly, the earlier registration application was withdrawn by the assessee itself and therefore, consequent dismissal by the CIT(E) is not having any impact on the present application for registration. Further, he submitted that in view of the decision of the Hon ble Allahabad High Court in the case of Baburam Education Society (2018) 96 taxmann.com 606 (Allahabad) for granting registration only the charitable nature of the object has to be seen. The learned Counsel referred to page 26 of the Paper-book and submitted that various objects of the assessee includes advising and consulting to government organization in relation to health and education of women and children. He submitted that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in such circumstances the only object of the trust should be seen for grant of registration under section 12A of the act. But in the instant case the assessee has already received the donations of ₹13,65,000; ₹ 40,00,000/- and ₹ 60,00,000/- from one person, namely, Sri Mukut Behari Bargava and claimed to have received a donation for undertaking technical assistant to government of India for weekly Iron and folic acid supplementation (WIFS) but no evidence of such activities were furnished before the Ld. CIT(E) and therefore the decision relied upon the assessee is distinguishable. 6.1 Further, the reference by the Ld. CIT(E) of earlier rejection of the registration is misplaced because said rejection or dismissal of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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