TMI Blog2022 (1) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Mr. Lahiri which is adverse to the interest of the assessee trust. That apart, there was no document or material available with the CIT(E) to hold that the assessee had given donation to the Batanagar Education and Research Trust during the relevant year in question, namely, assessment year 2015-2016. Thus, in the absence of any material, the Tribunal rightly concluded that the allegations against the trust based on which registration was cancelled were all bald allegations with nothing specific against the assessee - no question of law much less the substantial question of law arising for consideration in this appeal.- Decided against revenue. - ITAT/21/2018 IA NO.GA/1/2018 (Old No.GA/457/2018) - - - Dated:- 19-1-2022 - HON& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 2017 by its order dated 6th May, 2016. The CIT(E) concluded that that the activities of the trust are not genuine and they are not being carried out in accordance with the declared objects as contained in the deed of trust. The assessee trust is running three schools and the first of such schools was established in the year 1965 and the three schools are stated to have on their roll more than 3,400 students and the schools are recognised by the West Bengal Higher Secondary Board of Education, Government of West Bengal. The allegation based on which the proceedings were initiated for cancellation was that the name of the assessee trust appeared in the list of bogus donor as culled out from the statement recorded from one Sri Rabindranath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven any corpus donation to Batanagar Education and Research Trust and there was no material available on record to show that the donation was given by the assessee trust to the said trust and such amounts were returned back to the assessee and without any material, the CIT(E) has made a bald allegation against the assessee and has also made an observation to the effect that the assessee trust is engaged in money laundering. Further, it was argued that the CIT(E) examined the president of the society Mr. Mukul Agarwal. However, no question whatsoever was ever put to him about the transaction with Batanagar Education and Research Trust. Therefore, it was submitted that the cancellation of the registration that too with retrospective effect is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Jha Educational Trust (supra) where also the transaction with Batanagar Education and Research Trust was the subject matter. In the said case, the Tribunal had extensively gone through the factual materials and held that the activities of the said trust cannot be said to be not genuine. Ultimately, the appeal filed by the said assessee was allowed. After elaborately hearing the learned counsel for the parties and carefully perusing the materials placed on record, we find that the entire issue involved in this appeal is factual. As rightly pointed out by the Tribunal the CIT(E) has not brought on record any statement made by the said Mr. Lahiri which is adverse to the interest of the assessee trust. That apart, there was no docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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