TMI Blog2021 (4) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... elf about the genuineness of the activities of the trust or the institution. Commissioner is not to examine the application of income at this juncture. The Hon'ble Supreme Court in CIT v. U.P. Forest Corpn. [ 1998 (3) TMI 5 - SUPREME COURT] held that in order to take advantage of the provisions of section 11 of the Act, the trust or the institution has to get itself registered. Whether the income of the institution can be regarded as being held for charitable purposes and whether the institution is entitled to registration under section 12A of the Act, requires investigation of facts. In view thereof, section 12AA of the Act recognizes the principle laid down by the Hon'ble Supreme Court and Commissioner under section 12AA of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction. 1.1 That on the facts and circumstances of the case, the impugned order having been passed by the CIT (E) without affording adequate opportunity of being heard to the appellant, is violative of principles of natural justice and is, therefore, illegal and bad in law inasmuch as: a) the impugned order has been passed by the CIT(E) without providing any opportunity of being heard to the Appel lant himself, which is clearly in contravention of the provisions of Section 12AA of the Act; b) the CIT(E) drew adverse inferences and making certain baseless al legations, without judiciously appreciating the legal and factual submissions of the Appel lant; c) the first show cause notice ( SCN) dated 19.12.2018was issued o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n facts and in law in relying, and reading totally out of context, certain contents of the Appellant s website, without appreciating that: (a) The same was not confronted to the Appel lant; (b) The interpretation drawn basis the same was not only erroneous but also not warranted at all. 4. That the CIT (E) erred on facts and in law in alleging that the land used by the Appel lant University has been transferred by IILM Education Trust ( Sponsoring Body ) without any terms and conditions without appreciating that such land being owned by the Sponsoring Body vested with the Appellant to the extent of its usage as University in accordance with the provisions of the Haryana Private Universities Act, 2006. 5. That the CIT(E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt failed to provide complete books of accounts for verification without appreciating that: (a) the Appel lant was asked to produce complete books of accounts only at the fag end of the limitation period; (b) the Appel lant had offered during the proceedings to submit any specific ledger/voucher etc. on being so intimated; (c) the Appellant had duly placed on record provisional financial statements, receipts payments account, copies of the bank statements; (d) the Appel lant was not provided reasonable opportunity to produce the complete books of account even though the impugned order was passed after two days of last hearing and two days were still left before the expiry of the limitation period; and (e) without p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y also make such inquiries as he may deem necessary in this behalf; and (b) After satisfying himself about the objects off the trust or institution and the genuineness of its activities, he- (i) shall pass an order in writing registering the trust or institution; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution....... 5. The definition under section 2(15) of the Act defining charitable purpose as an inclusive definition under which the trust or institution carrying on the fol lowing activities are said to have carried on charitable activities: ( a ) Relief to the poor; ( b ) Education; ( c ) Medical relief; ( d ) Preservation of environment; ( e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itution. The Commissioner is not to examine the application of income at this juncture. The Hon'ble Supreme Court in CIT v. U.P. Forest Corpn. [1998] 230 ITR 945/97 Taxman 259 (SC), held that in order to take advantage of the provisions of section 11 of the Act, the trust or the institution has to get itself registered. Whether the income of the institution can be regarded as being held for charitable purposes and whether the institution is entitled to registration under section 12A of the Act, requires investigation of facts. In view thereof, section 12AA of the Act recognizes the principle laid down by the Hon'ble Supreme Court and Commissioner under section 12AA of the Act is empowered to call for such documents or informa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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