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TMI Blog2013 (6) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of hearing to the assessee - appeals of the assessee allowed for statistical purposes. - ITA No. 467 & 468/Agra/ 2012 - - - Dated:- 31-5-2013 - Shri Bhavnesh Saini And Shri A. L. Gehlot,JJ. For the Appellant : Shri M. M. Agarwal, C.A. For the Respondent : Shri Waseem Arshad, Sr. D.R. ORDER Per A. L. Gehlot,Accountant Member:- Both these appeals have been filed by the assessee against the orders of learned CIT-I, Agra dated 07.08.2012. One is in respect of rejection of application for grant of registration under Section 12AA of the Act and the other appeal is in respect of rejection of application for grant of exemption under Section 80G(5) of the Act. 2. The grounds raised in these appeals are based on i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in students ( 8 nos.) to whom fee concession is claimed to have been allowed, but the assessee society did not furnish the evidence. In this regard, explanation regarding criteria governing such concession was also not furnished. The ld. CIT further noticed that the scholarship was not being set aside the assessee out of its own income, but that the same is being provided to it by the Social Welfare Department of the Government. On perusal of ledger account, ld. CIT noticed that the scholarship appears to have not been distributed at all. The assessee was asked to explain how this amount had been adjusted, but assessee failed to explain in this regard. On perusal of account, the ld. CIT observed that the assessee is charging substantial fee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bject clause of the assessee, the assessee was to carry out charitable activities such as organizing of blood donation camps, plantation, medical relief camps, pollution awareness programmes etc. but the assessee society did not provided such activities. In the light of the discussion made by the ld. CIT in his order, he has rejected both the applications for registration under Section 12AA and Section 80G(5) of the I.T. Act on the ground that the assessee failed to satisfy about the genuineness of the activities of the assessee society. 6. Learned A.R. drew our attention on Page Nos. 74 to 78 and submitted that the ld. CIT did not provide reasonable opportunity of hearing which is evident from copy of order-sheets placed at page 75 to 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) of the Act. 7. The ld. D.R. on the other hand, submitted that ld. CIT allowed reasonable opportunity of hearing. He further submitted that though the details were called through ITO (Tech.), but the CIT himself has examined those details which were furnished by the ITO(Tech.). The ld. Departmental Representative submitted that the assessee society is to establish the concept of educational activities and in that activity, surplus may be there, but in the case under consideration assessee society is earning huge surplus in different years. Therefore, society carries business activities and not the education activities. 8. We have heard ld. Representatives of the parties and records perused. On perusal of order sheet, copy has been pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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