TMI Blog2022 (8) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... at even administrative order should be consistent with natural justice. It includes fair hearing, fair appreciation of documents and a speaking order. In this view of the matter, we remit the issue to the file of ld. CIT (A). CIT (A) shall consider the issue afresh after giving the assessee proper opportunity of being heard. Appeal filed by the assessee is allowed for statistical purposes. - ITA No. 1067/Del./2020 - - - Dated:- 2-8-2022 - SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER And SHRI YOGESH KUMAR US , JUDICIAL MEMBER ASSESSEE BY : SHRI ARUN MISHRA , ADVOCATE REVENUE BY : SHRI J. K. MISHRA , CIT DR ORDER PER SHAMIM YAHYA , ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l-fledged library. Papers in support of the title of the property show that it is under litigation, without any clear title. 4. Further, the supporting documents do not show as to how and to whom access to the Library would be granted. Admittedly, the library has been constructed, but due to stay by court order, access to public has not been given so far. In view of the this it can not be said that the it is being used by general public. 5. The provisions of section 12AA stipulate the following conditions for registration/s 12A of the I.T. Act, 1961 :- (i) The objects of the society/Trust should be of charitable in nature. (ii) The activities of the society/Trust should be genuine. In light of above facts, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of trust which was decided in favor of the trust on 12.07.2017 before filing the registration application on 07.02.2020. Grounds of Appeal:- 1. On the point of facts and point of law the commissioner of Income Tax (Exemption) erred in rejecting the grant of registration u/s 12A on the ground that the activities of trust are not for public charity. 2. That the registration u/s 12A be granted to the trust as all the activities of the trust are charitable in nature and relief be given to the assessee. 3. That the assessee be allowed to amend, add, withdraw, delete, substitute ground of appeal before disposal of appeal. Ground no.1 The learned C.I.T. (Exemptions) passed the order in a casual manner neithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Main object of the trust:- This TURST has been established to carry on the following charitable activities for the benefit of persons of all classes, castes, section of the society without any discretion of religion, cast and faith:- A) To renovate as the TRUSTEES may deem fit to set up LIBRARY AND OR READING ROOMS at C-27, Vikaspuri, New Delhi and or such other places TRUSTEES may decide from time to time to setup library or reading rooms for the benefit of needy persons. B) To provide high level BOOKS, MAGAZINES, PERIODICALS, ENCYCLOPEDIA DICTIONARIES NEWSPAPERS AND ALMANACS as well as computers and digital library resources in the library. C) To maintain LIBRARIES/READING ROOMS in good condition and provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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