TMI Blog2021 (1) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... tinct procedure prescribed under the Act. Commissioner of Income Tax, Exemption, Pune had lost sight distinction between the process of registration and the exemption or assessment of income u/s 11 - reasoning given by the ld. Commissioner of Income Tax, Exemption, Pune cannot be sustained in law and, accordingly, we set-aside the order of the ld. Commissioner of Income Tax, Exemption, Pune dated 18.09.2020 passed u/s 12AA of the Act and direct the ld. Commissioner of Income Tax, Exemption, Pune to grant the registration u/s 12AA - Decided in favour of assessee. - ITA No.562/PUN/2020 - - - Dated:- 18-12-2020 - Shri Inturi Rama Rao, AM And Shri S. S. Viswanethra Ravi, JM Assessee by : Shri Sarang Gudhate Revenue by : Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the expenditure of ₹ 6.57 lakhs incurred on the charitable objects during the financial year 2018-19. In these circumstances, the ld. Commissioner of Income Tax, Exemption, Pune held that the genuineness of activities of the trust cannot be examined and, accordingly, rejected the grant of registration u/s 12AA of the Act vide order dated 18.09.2020. 6. Being aggrieved by the order of ld. Commissioner of Income Tax, Exemption, Pune, the appellant society is before us in the present appeal. 7. Before us, it is submitted that the ld. Commissioner of Income Tax, Exemption, Pune was not justified in rejecting the grant of registration, inasmuch as, the ld. Commissioner of Income Tax, Exemption, Pune is only expected to examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee as held by the Hon ble Apex Court in the case of Ananda Social and Educational Trust (supra). 10. In the present case as observed by us supra that the exercise undertaken by the ld. Commissioner of Income Tax, Exemption, Pune by calling for the evidence in support of the expenditure is beyond scope of his powers vested with him u/s 12AA of the Act and furthermore the proof of the expenditure is an item of assessment. The grant of registration and the assessment of income the trust are two different distinct procedure prescribed under the Act. In this regard, reliance can be placed on catena of the decisions :- (i) Fifth Generation Education Society vs. CIT, 185 ITR 634; (ii) Shantagauri Ramniklal Trust vs. CIT, 239 ITR 528; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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