TMI Blog2015 (1) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... see can be judged from the documents submitted by it. Thus we are inclined to set aside the issue back to the file of the ld. CIT to decide the same afresh in accordance with law by providing reasonable opportunity of being heard to the assessee expeditiously. Thus the appeal of the assessee is allowed for statistical purposes. - ITA No. 1019/JP/2011 - - - Dated:- 16-1-2015 - Shri R.P. Tolani, JM And Shri T.R. Meena, AM For the Assessee : Shri Mahendra Gargieya , Advocate. For the Revenue : Mrs. Rolee Agarwal (CIT). ORDER PER R.P. TOLANI, JM This is an appeal filed by the assessee against the order of the ld. CIT, Ajmer dated 23-09-2011 challenging the denial of registration u/s 12AA of the I.T. Act, 1961, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Punjab Urban Planning Development Authority vs. CIT reported at 103 TTJ (Chd.) 988 (2006) of ITAT, Chandigarh B Bench. The other activities carried out by UIT are not according to their major activities. The UIT also not produced books of account audite4d by the Chartered Accountant for the F.Y. 2009-10 2010-11. A certificate of audit conducted by Local Fund Audit has been enclosed with the reply dated 21-09-2011. 2.2 It is pleaded that order of the ld. CIT is not sustainable inasmuch as: (i) The registration has been denied on a vague allegation that almost in every activity there is a scent of commercialization/ profit motive . (ii) Assessee is an statutory organization under the aegis of State Urba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies on various activities which appear to be charitable in nature. In our considered view, the ld. CIT has not appreciated the application for registration in proper perspective, the activities of the assessee can be judged from the documents submitted by it. Thus looking at the entirety of the facts and circumstances of the case, we are inclined to set aside the issue back to the file of the ld. CIT to decide the same afresh in accordance with law by providing reasonable opportunity of being heard to the assessee expeditiously. Thus the appeal of the assessee is allowed for statistical purposes. 3.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16 /01/2015. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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