TMI Blog2020 (11) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration u/s 12A - A perusal of the impugned order of the ld. CIT (Exemptions), however, shows that he has not recorded any adverse comment or dis-satisfaction about the object of Trust or genuineness of the Trust activities. Only he has observed some lacuna in the amendment and dissolution clauses. In our opinion, the ld. CIT (Exemptions) thus has clearly gone beyond the scope of enquiry contemplated u/s 12A of the Act and has refused to grant the registration u/s 12A of the Act to the assessee Trust on a totally irrelevant ground without pointing out as to how he was not satisfied either about the amendment clause and dissolution clauses of the Trust or the genuineness of its activities. Contention of the assessee that some bills and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the orders of lower authorities and materials available on record of the Tribunal. The undisputed facts are that the assessee trust is a Society. The assessee filed application in Form No.10A on 30.9.2018 seeking registration u/s.12AA of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemptions) disallowed the registration u/s.12AA of the Act on the following grounds; i) The amendment clause and dissolution clauses are not proper as there is no intention on the part of the trust to take a previous approval/permission of the CIT(E) prior to making any amendment. ii) In the winding clause, the assessee has no intention to transfer the trust properties to some other institution having 12A registration and 80G approval. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot produce some bills and vouchers, which according to ld CIT(E), the assessee has violated Rule 17A. In view of above, ld CIT(E) observed that in the absence of bills and vouchers, the genuineness of the activities of the assessee trust could not be verified. He prayed that the matter may be restored to the file of Ld CIT(E) to direct the assessee to furnish the bills and vouchers for verification and consider the objects and genuineness of the activities of the assessee trust. The ld CIT DR, in all fairness, submitted that the department has no serious objection, if it is found just, proper and necessary to restore the issue to the file of the ld CIT (E) for fresh adjudication. 6. We find that as per the provisions of section 11 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lacuna in the amendment and dissolution clauses. In our opinion, the ld. CIT (Exemptions) thus has clearly gone beyond the scope of enquiry contemplated u/s 12A of the Act and has refused to grant the registration u/s 12A of the Act to the assessee Trust on a totally irrelevant ground without pointing out as to how he was not satisfied either about the amendment clause and dissolution clauses of the Trust or the genuineness of its activities. 7. As regards the contention of ld A.R. of the assessee that some bills and vouchers were not produced due to time constrained by ld CIT(E) for appearing before him from a distance of more than 250 kms and also other unavoidable reasons, we find that there is genuine cause for not furnishing bills ..... X X X X Extracts X X X X X X X X Extracts X X X X
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