TMI Blog2021 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration was made by the assessee/applicant by that time some admissions of students have already been made corresponding fees collected - HELD THAT:- We are of the considered view that one final opportunity should be given to the assessee/applicant in the interest of justice. In view thereof, we set aside the order of the Ld. CIT (Exemption) dated 29.09.2020 and restore the matter back to his file for re-adjudication while complying with the principles of natural justice. - ITA Nos. 597 and 598/PUN/2020 - - - Dated:- 6-1-2021 - Inturi Rama Rao, Member (A) and Partha Sarathi Chaudhury, Member (J) For the Appellant : Pramod Shingte For the Respondents : Deepak Garg ORDER These two appeals preferred by the assessee e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant submitted its compliance on ITBA portal in response to the said notice. 3. Reverting to the further facts of the case, on perusal of the Ld. CIT (Exemption)'s order Para 3 onwards, we find that the assessee/applicant has claimed to have been engaged in educational activities and charging fees to the students. In this connection, the assessee/applicant was requested to submit relevant details viz. list of institutes run with granted/non-granted status, copy of affiliation certificate, details of salary paid to teaching/non-teaching staff with TDS and PF made there from, details of admission procedure and fee structure etc. Further, it was specifically requested to furnish details of admissions given to students from weaker s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions of students have already been made corresponding fees collected. Therefore, from the purview of provisions of Section 12AA of the Act, it is the prerogative of the Ld. CIT (Exemption) to arrive at satisfaction as per Section 12AA of the Act by asking for relevant evidences/documents in connection thereof. In this case, the fees structure and other related documents pertaining to Right to Education Act and other evidences were not furnished before the Ld. CIT (Exemption) which is evident from record. In this scenario, it was submitted by the Ld. Counsel for the assessee that one final opportunity may be granted to the assessee so that they may produce all the necessary details before the Ld. CIT (Exemption). 5. On the other hand, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.02.2019 for registration u/s. 12AA of the Act has been rejected vide order dated 30.08.2019. Thus, the assessee/applicant does not satisfy the requirement laid down under Rule 11AA of the Income Tax Rules, 1962 (in short 'the Rules') for recognition u/s. 80G(5)(vi) of the Act. Since, the assessee failed to produce documents as required by Rule 11AA of the Rules, the condition laid down in Section 80G(5)(vi) of the Act read with such Rule 11AA of the Rules were not satisfied and hence, request for approval u/s. 80G(5)(vi) of the Act was rejected by the Ld. CIT (Exemption). 10. We have already decided and observed as on the facts and circumstances pertaining to registration u/s. 12AA of the Act in foregoing Paragraphs regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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