9911796707
TMI Blog2022 (1) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... cted. 2. The grounds raised by the assessee are as under:- 1. The Worthy CIT(Exemption) has grossly erred on law and on facts in refusing to register the appellant Society on arbitrary, unreal and flimsy grounds. 2. The Worthy CIT(Exemption) has also erred in law in refusing the registration without finding any objectionable in objects of the society or finding any in genuineness in the activities of the Appellant Society. 3. The Appellant craves for permission to add, delete, and modify any or all the grounds of appeal. 3. The Ld. Authorised Representative (AR) submitted that the assessee's application for registration u/s. 12A of the Act was wrongly refused by the Ld. CIT(E). He drew our attention to paragraph 7 of the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection of School fee and the corresponding expenditure without calling for any further explanation, evidences or details from the assessee society, and therefore, there was a gross violation of principles of natural justice. It was also submitted that the Registering Authority, at the time of granting of registration has to be only satisfied towards the charitable nature of the objects of the assessee society and be assured of the genuineness of those activities and that the Registering Authority cannot go beyond the objects at the stage of Registration. It was submitted that the Ld. CIT(E), on the facts of the case, be directed to grant exemption to the assessee society. 4. Per contra, the Ld. Departmental Representative (DR) submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... run various types of educational institutions i.e. schools, colleges/University for art, science, commerce etc. as well as to acquire land, building, funds for running of Dharamshala/Institutions by way of receiving donation, fee, contributions, grants, loans etc. However, we note that the Ld. CIT(E) has not considered these objectives of the assessee society while rejecting the application of the assessee. The Ld. CIT(E) has also stated irrelevant reasons like non-filing of the Receipt and Payment Account as well as stating that the veracity of the income and expenditure account could not be established. It is the assessee's contention that these details were not called for by the Ld. CIT(E). Therefore, on an overall view of the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
